Imported Set Top Boxes not subject to CVD based on RSP/MRP per Central Excise Act Section 4(A), unless actually sold.

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....Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central Excise Act except for the Set Top Boxes actually sold - AT....