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TMI Blog2019 (10) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Ms. K. Komathi, Authorized Representative ORDER PER SULEKHA BEEVI C.S. : Brief facts are that the appellants namely, M/s. Tata Sky Limited, imported Set Top Boxes. They filed Bills-of-Entry and paid CVD on the basis of transaction value. The Department did not accept the same and re-assessed the Bills-of-Entry under MRP method, which was arrived as 1.75 times of the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no intention for retail sale of the Set Top Boxes, the RSP/MRP is not required to be affixed on the Set Top Boxes. The Department has demanded duty without any legal basis since there is no sale of the Set Top Boxes. That the quantification of demand is also arbitrary. 2.2 Besides the subscription agreement, the Financial Statement of the company would also show that the value of the Set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. 2.3.2 It is also submitted by him that though the Department had filed an appeal against the above order of the Tribunal, the same was dismissed by the Hon'ble High Court of Bombay. 3. Ld. Authorized Representative (A.R.) Ms. K. Komathi appeared on behalf of the Department. She supported the findings in the impugned order. 4. Heard both sides. 5.1 On perusal of the facts of the case, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in M/s. Bharti Telemedia Ltd. (supra) categorically holds that the levy of CVD cannot sustain when there is no sale of Set Top Boxes. The Board Circular (supra) has accepted the said decision and clarified that in identical circumstances, CVD cannot be demanded. 6. Following the same, the impugned order is set aside. 7. The appeal is allowed with consequential reliefs, if any. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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