https://www.taxtmi.com/caselaws?id=780608 CESTAT CHENNAI - AT held that laptops cleared to a government undertaking for free distribution to students must be valued on Retail Sale Price (RSP) basis under Sections 4/4A of the CEA. The tribunal found the prior demand for differential duty unsustainable in light of this valuation approach and relevant precedent, set aside the impugned order imposing differential duty, and allowed the appeal. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780608 CESTAT CHENNAI - AT held that laptops cleared to a government undertaking for free distribution to students must be valued on Retail Sale Price (RSP) basis under Sections 4/4A of the CEA. The tribunal found the prior demand for differential duty unsustainable in light of this valuation approach and relevant precedent, set aside the impugned order imposing differential duty, and allowed the appeal. Case-Laws Central Excise Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780608