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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 ..... t is the case of the appellant that it procures Digital Video Projectors and other accessories such as zoom lens, sub-assemblies etc., and are leased out after assembling to various theatres on rental basis. The Revenue is of the opinion that the leasing of projector amounts to 'sale' in terms of Standards of Weights and Measurement Act, 1976, and accordingly the appellants were required to declare the RSP on the package of imported article and consequently the CVD should be charged on the basis of RSP and not transaction value. 3. During the course of hearing it was brought to our notice that this Tribunal, in the appellant's own case in Appeal No. C/1045/2009 vide final order No. A/85767/2018 dated 21.03.2018, has considered the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly referred to, is levied under Section 3(2) of the Customs Tariff Act, 1975. The dispute centers around the proviso to Section 3(2) which states that : Provided that in case of an article imported into India- (a) in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such articles; and (b) where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is- (i) the goods specified by notification in the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash or for deferred payment or for any other valuable consideration and includes a transfer of any weight, measure or other goods on the hire-purchase system or any other system of payment by instalments, but does not include a mortgage or hypothecation of, or a charge or pledge on, such weight, measure or other goods:" The Legal Metrology (Packaged Commodities) Rules, 2011 (k) "retail package" means the packages which are intended for retail sale to the ultimate consumer for the purpose of consumption of the commodity contained therein and includes the imported packages: Provided that for the purposes of this clause, the expression "ultimate consumer" shall not include industrial or institutional consumers; (h) "retail sale", in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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