Valuation of imported set top boxes: do not base CVD on Retail Sale Price where no transfer of property or RSP packaging exists. Where Set Top Boxes imported by a DTH provider are supplied free to consumers without transfer of property, hire-purchase, or instalment payments, the condition for valuing CVD on Retail Sale Price is unmet because Legal Metrology requires an RSP-printed retail package and a sale to an ultimate consumer; therefore CVD should not be levied on the basis of RSP and the Tribunal decision in Bharti Telemedia Ltd. should be followed in identical cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Valuation of imported set top boxes: do not base CVD on Retail Sale Price where no transfer of property or RSP packaging exists.
Where Set Top Boxes imported by a DTH provider are supplied free to consumers without transfer of property, hire-purchase, or instalment payments, the condition for valuing CVD on Retail Sale Price is unmet because Legal Metrology requires an RSP-printed retail package and a sale to an ultimate consumer; therefore CVD should not be levied on the basis of RSP and the Tribunal decision in Bharti Telemedia Ltd. should be followed in identical cases.
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