https://www.taxtmi.com/caselaws?id=361703 MRP-based assessment of countervailing duty on imported modems supplied in bulk to BSNL was held inapplicable because BSNL was treated as an institutional consumer under Rule 2(b) of the Packaged Commodities Rules, as amended from 17.07.2006. The modems were imported for bulk supply to BSNL for its service activity, not for retail sale to individual consumers, so Section 4A of the Central Excise Act did not apply. Reliance on a pre-amendment decision was rejected as not applicable to the amended legal position, and the CVD demand raised on an MRP basis was unsustainable. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361703 MRP-based assessment of countervailing duty on imported modems supplied in bulk to BSNL was held inapplicable because BSNL was treated as an institutional consumer under Rule 2(b) of the Packaged Commodities Rules, as amended from 17.07.2006. The modems were imported for bulk supply to BSNL for its service activity, not for retail sale to individual consumers, so Section 4A of the Central Excise Act did not apply. Reliance on a pre-amendment decision was rejected as not applicable to the amended legal position, and the CVD demand raised on an MRP basis was unsustainable. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361703