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2019 (10) TMI 1562 - AT - CustomsAssessment and demand of CVD - requirement of affixing retail sale of the Set Top Boxes, the RSP/MRP - case of appellant is that Department has demanded duty without any legal basis since there is no sale of the Set Top Boxes - HELD THAT:- On perusal of the facts of the case, it is seen that in the agreement entered by the appellant with the subscribers, it is clearly stated that the hardware (Set Top Box) will always remain the property of M/s. Tata Sky Ltd. and the ownership cannot be transferred. It is also stated that such hardware cannot be moved from the address without prior written consent of the appellant. This would go to show that there is indeed no sale of the Set Top Boxes to the subscribers. Further, it has been submitted by the Ld. Counsel for the appellant that the value of the Set Top Boxes is shown as capital assets in their Financial Statements. The decision in M/S. BHARTI TELEMEDIA LTD. AND M/S. DISH TV INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA [2015 (9) TMI 1196 - CESTAT MUMBAI] categorically holds that the levy of CVD cannot sustain when there is no sale of Set Top Boxes. The Board Circular No. 1020/8/2016-CX dated 11.03.2016 has accepted the said decision and clarified that in identical circumstances, CVD cannot be demanded. The impugned order is set aside - Appeal allowed.
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