https://www.taxtmi.com/caselaws?id=358812 Imported digital video projectors and decoders supplied on lease to theatre owners were not liable to countervailing duty on a retail sale price basis under Section 4A because RSP valuation applies only where the goods are legally required to declare retail sale price and are covered by the relevant notification. The Tribunal found that the arrangement was a pure lease, with no transfer of property or sale in the statutory sense, so the legal metrology requirements and Rule 6 on retail sale price declaration were not attracted. On that basis, RSP-based assessment was rejected and the demand was set aside. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358812 Imported digital video projectors and decoders supplied on lease to theatre owners were not liable to countervailing duty on a retail sale price basis under Section 4A because RSP valuation applies only where the goods are legally required to declare retail sale price and are covered by the relevant notification. The Tribunal found that the arrangement was a pure lease, with no transfer of property or sale in the statutory sense, so the legal metrology requirements and Rule 6 on retail sale price declaration were not attracted. On that basis, RSP-based assessment was rejected and the demand was set aside. Case-Laws Customs Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358812