https://www.taxtmi.com/caselaws?id=264528 MRP-based countervailing duty under the proviso to Section 3(2) of the Customs Tariff Act, 1975 read with Section 4A of the Central Excise Act, 1944 applies only when the package is one on which the Legal Metrology law requires retail sale price declaration and the goods are covered by the relevant Section 4A notification. For imported set top boxes supplied as customer premises equipment for DTH services, where title remained with the supplier, the boxes were marked not for retail sale, and the packages were specially packed for service use, the retail sale price requirement did not arise. Replacement units actually sold to subscribers, however, involved a sale element and could be assessed on MRP basis. en-us Fri, 31 Jul 2015 00:00:00 +0530 Wed, 24 Feb 2016 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264528 MRP-based countervailing duty under the proviso to Section 3(2) of the Customs Tariff Act, 1975 read with Section 4A of the Central Excise Act, 1944 applies only when the package is one on which the Legal Metrology law requires retail sale price declaration and the goods are covered by the relevant Section 4A notification. For imported set top boxes supplied as customer premises equipment for DTH services, where title remained with the supplier, the boxes were marked not for retail sale, and the packages were specially packed for service use, the retail sale price requirement did not arise. Replacement units actually sold to subscribers, however, involved a sale element and could be assessed on MRP basis. Case-Laws Customs Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264528