https://www.taxtmi.com/caselaws?id=362190 Countervailing duty on imported digital video projectors and decoders could be assessed on retail sale price basis only if both statutory conditions were met: the goods had to require retail sale price declaration under the Legal Metrology regime and also be covered by notification under section 4A(1) of the Central Excise Act, 1944. Because the equipment was imported for lease to theatre owners and those conditions were not satisfied on the facts, the prior view was followed and the assessment based on retail sale price was held unsustainable. The customs demand was not sustained and the appeal succeeded in favour of the assessee. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362190 Countervailing duty on imported digital video projectors and decoders could be assessed on retail sale price basis only if both statutory conditions were met: the goods had to require retail sale price declaration under the Legal Metrology regime and also be covered by notification under section 4A(1) of the Central Excise Act, 1944. Because the equipment was imported for lease to theatre owners and those conditions were not satisfied on the facts, the prior view was followed and the assessment based on retail sale price was held unsustainable. The customs demand was not sustained and the appeal succeeded in favour of the assessee. Case-Laws Customs Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362190