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2018 (6) TMI 1017 - CESTAT MUMBAIValuation - levy of CVD on the basis of RSP/MRP - leasing of projector - whether the appellant is liable to pay additional duty of Customs in terms of transaction value. In other words, 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 in terms of section 4A of the Central Excise Act, 1944? - Held that:- Identical issue decided in appellant own case M/S UFO MOVIES INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS (ACC & IMPORTS) , MUMBAI [2018 (4) TMI 923 - CESTAT MUMBAI], where 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. 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.
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