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2018 (4) TMI 923 - AT - CustomsValuation - levy of CVD on the basis of RSP/MRP - leasing of projector - The case of the department is that the leasing of projector is amount to sale in terms of Standards of Weights and Measures Act, 1976 - 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 on the basis of valuation under Section 4A of the Central Excise Act, 1944? - Held that: - the appellant imported Digital Video Set, which can be used only for displaying the movie in the theater. The same is not sold in the retail market. The arrangement of providing the Digital Video Projectors to the Theater owners under Lease Agreement and the lease rental is charged under the agreement. An identical fact is involved in the case of Bharti Telemedia Ltd. [2015 (9) TMI 1196 - CESTAT MUMBAI], where it was held that Set Top Boxes imported as Customer Premises Equipment (CPE) and supplied to customer’s premises does not involve the sale and the proprietary in the goods remained with the supplier. In that fact 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. CVD cannot be charged - appeal allowed - decided in favor of appellant.
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