Revenue, in brief, are as under:-
1.1 The respondent imported Set Top Boxes on payment of duty including Special Additional Duty (SAD) under Section ... this case the respondent after import of the Set Top Boxes, supplied those Set Top Boxes to consumers on right to use basis
roof of each DTH subscriber and connects it to a Set top Box
and connects the Set top box to the television of the
subscriber ... satellite
of the D2H Service provider and transmits them to the set top
box which unscrambles and strengthens the signals and sends
them
dated 13.10.2010 and 30.10.2010 against this
penalty.‖
2. The appellant imported Set Top Boxes for television sets and
sold them to M/s Dish ... relates.‖
4
C/51671/2019
3. It is undisputed that the set top boxes imported by the
appellant were covered by the notification and were
observed that the
Appellant has been taking credit on the Set Top Boxes provided
by them to their customers for receiving the signals and credit ... learned counsel submits that
➢ the Appellant has taken credit on the set top boxes by
treating them as input as there is no restriction
Pune, along with interest thereon in respect of the Set Top Boxes (STB in short) manufactured and supplied by the appellant to M/s Thompson ... case are as follows. The appellant is a manufacturer of set-top boxes and manufactured and sold the said goods to M/s Thompson
that the appellants namely, M/s.
Tata Sky Limited, imported Set Top Boxes. They filed
Bills-of-Entry and paid CVD on the basis ... Mumbai) to argue that on a similar set of facts when
the Set Top Boxes are not sold, the Tribunal had held that
the demand
passed.
2. The point to be decided by us is whether Set Top Boxes (STBs) which are part of the Customer Premises Equipment ... there appears to be no sale in the use of the Set Top Box by the ultimate consumer. The Ld. A.R. referred
broadcasting
service provider imported 2000 pieces each of "Digital Set Top Boxes"
(DSTBs) and "White Smart Cards" (WSCs) vide Bill ... with interest of Rs. 76,385/- in respect of "Digital
Set Top Boxes" (DSTBs) and differential duty of Rs. 1,78,362/- along
Home
Customer Premise Equipment (DTH CPE). This DTH CPE consists of Set Top
Box (STB) along with its remote control, smartcard and Outdoor Dwelling
Unit ... amount realized from the
customers in lieu of set-top box charges or satellite box usage charges,
claiming the same as 'deemed sale
Home
Customer Premise Equipment (DTH CPE). This DTH CPE consists of Set Top
Box (STB) along with its remote control, smartcard and Outdoor Dwelling
Unit ... amount realized from the
customers in lieu of set-top box charges or satellite box usage charges,
claiming the same as 'deemed sale
