https://www.taxtmi.com/caselaws?id=75480 Free supply of set-top boxes without transfer of ownership was treated as outside the concept of sale, so the retail sale price framework under the packaged commodities regime did not apply. On that basis, Section 4A of the Central Excise Act, 1944 was held inapplicable, and valuation for additional customs duty had to be made under Section 4 instead. The impugned orders were set aside and the appeals were allowed. en-us Thu, 02 Jul 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75480 Free supply of set-top boxes without transfer of ownership was treated as outside the concept of sale, so the retail sale price framework under the packaged commodities regime did not apply. On that basis, Section 4A of the Central Excise Act, 1944 was held inapplicable, and valuation for additional customs duty had to be made under Section 4 instead. The impugned orders were set aside and the appeals were allowed. Case-Laws Central Excise Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75480