Limited v. Collector of Customs

114 ELT 770Supreme Court of India1999#9308 most cited

What is Limited v. Collector of Customs authority for?

Duplication or recording of audio cassettes amounts to manufacture as goods are produced, which involves incorporation of intellectual copyrights on the media for transfer.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2013.

Also referred to as

Gramophone Company of India Limited v. Collector of Customs · 114 ELT 770 · manufacture · duplication · recording · audio cassettes · intellectual copyrights · media · transfer · goods produced

Judgments citing Limited v. Collector of Customs

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/797/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/417/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/951/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India P.Ltd vs. Commissioner of Income Tax Delhi

ITA/683/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India P.Ltd vs. Commissioner of Income Tax

ITA/287/2008HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle Software India Ltd vs. Commissioner of Income Tax

ITA/390/2007HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/461/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/961/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/447/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

Oracle India Private Limited vs. Commissioner of Income Tax

ITA/25/2012HC Delhi25 Nov 2013

…settes/CDs. The intellectual copyrights had got incorporated on the media for the purpose of transfer and, therefore, media cannot be split up. Reference was made to the decision in Gramophone Company of India Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was observed that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding further, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same reads as under:- “1.…

Commr.of Income Tax vs. New Delhi Vs M/S Oracle Software India Ltd

C.A. No.-000235-000235 - 2010Supreme Court13 Jan 2010
Section 33BSection 80I

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION C.A.No.235/2010 @ SLP(C) No. 4719/2008 Commr. of Income Tax-V, New Delhi … Appellant(s) versus M/s. Oracle Software India Ltd. … Respondent(s) with C.A.No.238/2010 @ SLP(C) No.5143/2009 C.A.No.239/2010 @ SLP(C) No.6847/2008 J U D G M E N T S.H. KAPADIA, J. 1. Leave granted. 2. A short question which arises for determination in this batch of civil appeals is whether the process by which a blank Compact Disc (CD) is transformed into software loaded disc constitutes “manufacture or processing of goods” in terms o…

Limited v. Collector of Customs (114 ELT 770) — Cited in 11 Judgments | BharatTax