As we begin 2013, it is time to honour and appreciate the standout performers of 2012; it's time for the AV MAX Music and AV Awards. With 28 categories to look through, our reviewers had an unenviable job of going through all the products and music that we reviewed over the course of the year to narrow down the best and let us tell you, considering some of the products we got, it was no easy job. Though the usual reviews might be missing in this issue, we do have a number of interesting features for your pleasure. Ever wondered how expensive it is to buy an AV product from abroad and bring into the country? Turn to the 'Tax Factor' to learn all the various taxes you will have to pay. 2013 has some great movies lined up, many of them utilising new, radical technologies. But are these film making technologies ever going to find their way to the Blu-ray? 'Feel The Blu' lists down the movies to watch out for in 2013. Speaking about new technologies, some theatres in India are making efforts to provide you with a groundbreaking cinematic experience; these are truly the 'Theatres of Dreams'. Find out more about them in our special feature. Like last year, we rounded up some of the best audio technicians and took them out to experience high-end music systems that are meant for home audio. The venue this time was Audio Excellence's listening room where we had products from Definitive Technology, Parasound, Oppo and Legacy Audio set up. What resulted was a feast of reason and a flow of the soul; with quite some professional remarks and criticism thrown in. Check it out in this month's 'Engineer's Listening Session'. So, wish you a very happy 2013 and here's hoping for another year of great audio visual experiences for all!