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2018 (6) TMI 1017 - AT - CustomsValuation - levy of CVD on the basis of RSP/MRP - leasing of projector - whether the appellant is liable to pay additional duty of Customs in terms of transaction value. In other words, whether the imported Digital Video Projectors and Decoders given on lease to the Theater Owners for using in display of the movie is liable for CVD in terms of section 4A of the Central Excise Act, 1944? - Held that - Identical issue decided in appellant own case M/S UFO MOVIES INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS (ACC & IMPORTS) , MUMBAI 2018 (4) TMI 923 - CESTAT MUMBAI , where it was held that there is no sale involve, hence the CVD cannot be charged on the basis of RSP/MRP in terms of Section 4A of the Central Excise Act, 1944. The facts are not in dispute nor has it been argued that there is any change in respect of any facts as far as the period involved in the present case vis-a -vis the facts of earlier year s appeal are concerned - appeal allowed - decided in favor of appellant.
Issues Involved:
Whether the appellant is liable to pay additional duty of Customs in terms of transaction value for imported Digital Video Projectors and Decoders leased to Theater Owners for movie display. Analysis: The main issue in this case revolves around determining the liability of the appellant to pay additional duty of Customs based on the transaction value of the imported Digital Video Projectors and Decoders leased to Theater Owners for movie display. The dispute arises from the Revenue's contention that leasing the projectors constitutes a 'sale' under the Standards of Weights and Measurement Act, 1976, necessitating the declaration of Retail Sale Price (RSP) on the package of the imported article for charging CVD. The Tribunal referred to its previous decision in the appellant's case, where it was established that the imported projectors, exclusively used for movie display in theaters, were not sold in the retail market. The Tribunal also cited the Legal Metrology Act and the Customs Tariff Act to analyze the conditions for levying CVD based on RSP. It was concluded that the CVD would be payable on the RSP less any abatement only if both conditions were met. The Tribunal relied on the Legal Metrology Act to define 'sale' and 'retail package,' emphasizing that the declaration of RSP on imported packages is a prerequisite for levying CVD based on RSP. The Tribunal referenced the case of Bharti Telemedia Ltd. to support its decision to set aside the impugned order, as the facts remained unchanged from earlier appeals. By aligning with its previous ruling in the appellant's case, the Tribunal deemed the impugned order unsustainable and allowed the appeal. The judgment emphasized the importance of meeting the specified conditions under the Legal Metrology Act and the Customs Tariff Act for determining the liability of CVD based on RSP. The decision underscored the significance of legal provisions and previous rulings in guiding the resolution of disputes regarding Customs duties on imported goods leased for specific purposes.
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