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Issues: Whether the refrigerators cleared to bottling companies were liable to be assessed under section 4A of the Central Excise Act, 1944 or under section 4 of that Act, and whether the goods were covered by the exemption in Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
Analysis: The dispute turned on whether the clearances constituted retail sale and whether the packages were of the kind specially packed for the exclusive use of an so as to attract the exemption from marking the retail sale price. The record did not establish any special markings on the packages to show that the refrigerators were specially packed for servicing an industry. Mere sticker affixation was held insufficient to amount to special packing. The reasoning also accepted that the department's challenge on retail sale was not supported by evidence sufficient to displace the assessee's case, and that the valuation principles under section 4A remained applicable where the Rule 34 exemption was not attracted.
Conclusion: The clearances were held to fall within section 4A and not within the Rule 34 exemption; the department's contention that the sales were not retail sales was rejected.
Ratio Decidendi: Rule 34 applies only where the package is specially packed and bears markings indicating such special packing; absent such proof, valuation under section 4A governs.
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