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    <title>Countervailing Duty Cannot Be Levied on Entire Imports Due to Higher Actual Sale Price than Declared Retail Price.</title>
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    <description>Levy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - Merely because importer effected sale of some goods at price higher than RSP declared, Revenue cannot demand differential duty on entire import done as per various B/E - AT</description>
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      <description>Levy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - Merely because importer effected sale of some goods at price higher than RSP declared, Revenue cannot demand differential duty on entire import done as per various B/E - AT</description>
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