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TMI Blog2017 (6) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of payment of additional duty in terms of Notification 49/08-CE (NT) dated 24.12.2008. The imported goods are liable to additional duty of customs in terms of Section 4 A of Central Excise Act, 1944. The value for additional duty is to be arrived at based on retail sale price of the goods after allowing abatements as prescribed in the said Notification. At the time of import of the goods, the appellants had declared the printed retail sale price of Rs. 1,000/- on the boxes of these items. However, the declared MRP was not accepted by the Customs who determined the value for additional duty based on the landed cost of the impugned goods at Rs. 1,832/- and after allowing abatement of 20% in terms of the said Notification arrived at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be taken as basis of arriving at value under Section 4 A as that will be against the statutory provisions. He further explained that the actual price of these impugned goods sold to the actual, ultimate consumer is Rs. 961/- only. The transactions happening in between the importer and Dish T.V. and later to the whole sale dealer and others cannot be the basis for arriving at the RSP for duty purposes. Further, he relied on the decision of the Tribunal in Indica Laboratories Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmadabad - 2007 (213) ELT 20 (Tri. -L.B.) with specific reference to para 10.2 of the said decision, which is as follows:- "10.2 The Central Government specifies the commodity to which Section 4A is to be applied and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the imported goods which was printed with Rs. 1,000 as MRP was actually sold to M/s. Dish T.V. on a price of Rs. 21,000/-. M/s. Dish T.V. are a service provider of direct home television channels. They are entering into a long term beneficial arrangement with the ultimate buyer of Set Top Boxes, which will necessarily provide them a continued income of subscription of their channels. As such, M/s. Dish T.V. who purchase the set of boxes for Rs. 2,100/- sold it at a much lower price to the distributors. This is apparently to have market penetration and future continuous Revenue in other income which is their main business of distribution of television channels direct to home using these set top boxes. Ld. A.R. further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, M/s.Dish T.V. sold the impugned goods to the distributors at Rs. 741/- per piece who further sold it to sub-distributor at Rs. 761/- per piece. We note, there is evidence on record that the ultimate retail consumer purchased the set top box at Rs. 961/- per piece. We note that the chain of transaction starting from import up to consumption by the retail buyer is having price variations of wide range, which cannot be explained by a linear business sale transaction. Admittedly, the sale price is not the sole consideration in respect of impugned goods from the stage of the first buyer, namely M/s. Dish T.V. India Ltd. who purchased these items at Rs. 2,100/- per piece. In such a scenario, which is apparently unique, we find that the RSP p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh by the original authority. We note that the value of Rs. 2,100/- per piece has been adopted by the original authority on the ground that the importer has sold the set top boxes at that price to M/s. Dish T.V. India Ltd. We note that the said transaction has to be examined with reference to the definition for retail sale to arrive at the RSP. Admittedly, the appellant sold in bulk and also M/s. Dish T.V. India Ltd. cannot be considered as the retail consumer of the said set top boxes. This aspect requires reconsideration by the original authority. 7. In view of the above discussion and analysis, we find that the impugned order as it stands, cannot be sustained. The matter requires re-consideration and accordingly, the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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