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TMI Blog2018 (6) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. C/519/10 - A/86471/2018 - Dated:- 15-5-2018 - Mr. Raju, Member (Technical) And Mr. P. Dinesha, Member (Judicial) Shri T. Viswanathan, Advocate for appellant Shri S.R. Nair, E.O. (AR) for respondent Per: P. Dinesha The only issue involved in this case is whether the appellant is liable to pay additional duty of Customs in terms of transaction value. In other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Bharti Telemedia Ltd. (supra). In our view, the facts of the present case is more or less similar to the fact of the Bharti Telemedia Ltd. case as in both the cases lease rental equipment has been provided to the customer's premises. Therefore, the ratio of the decision of Bharti Telemedia is directly applicable, wherein the definition of sale in the Legal Metrology (Packaged Commodities) Act (earlier Standards of Weights and Measures Act, 1976) has been considered. Therefore, the argument made by the learned AR is of no use as the entire argument made by him has been already considered by this Tribunal in the case of Bharti Telemedia Ltd. (supra). The relevant portion of this Tribunal's decision in Bharti Telemedia Ltd. (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tail sale price declared on the imported packages. It is clear that 2 conditions have to be met for CVD to be levied on the basis of RSP, namely (1) Under Legal Metrology Act it should be required to declare on the package the retail sale price (RSP); (2) The imported goods must be specified in the notification issued under Section 4A(1) of the Central Excise Act, 1944. Only if these two conditions are satisfied, the CVD will be payable on the value equal to the retail sale price less the amount of abatement prescribed. In the case at hand it is undisputed that the second condition is met. Whether the first condition is met or not needs to be decided by examining the relevant provisions of the Legal Metrology Act. The relevant prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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