CVD on Leased Digital Video Projectors and Decoders Invalid Due to No Sale, Per Section 4A Central Excise Act.

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....Valuation - levy of CVD on the basis of MRP - imported Digital Video Projectors and Decoders - leasing of projector - there is no sale involve, hence the CVD cannot be charged on the basis of RSP/MRP in terms of Section 4A of the Central Excise Act, 1944. - AT....