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of <h1>Tribunal Clarifies CVD Calculation for Free Set-Top Boxes u/s 4 of Central Excise Act, 1944.</h1> The circular addresses the valuation of imported set-top boxes (STBs) under Section 4 of the Central Excise Act, 1944, specifically concerning the calculation of Countervailing Duty (CVD) when these STBs are provided free of cost by Direct to Home (DTH) service providers. The Tribunal ruled in a case involving a service provider and customs authority that CVD should not be based on the Retail Sale Price (RSP) if the STBs are not sold to consumers. The ruling clarifies that CVD is not applicable when there is no sale or transfer of property involved. The circular advises following this judgment in similar cases.
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