Packaged commodities exemption requires clear marking of exclusive industry use; televisions for hotels remained under section 4A valuation.

Colour televisions claimed to be packed for exclusive hotel use did not qualify for exemption from the Packaged Commodities Rules because the packages lacked a clear and unambiguous marking stating that the goods were specially packed for the exclusive use of an industry. Mere evidence of intended hotel use was insufficient to displace the rules. On that basis, valuation had to follow the regime applicable to section 4A of the Central Excise Act, and the assessee's section 4A-based valuation method was upheld.

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Issues: Whether colour televisions packed for use in the hotel industry were exempt from the Packaged Commodities Rules in the absence of an unambiguous marking on the package, and consequently whether duty was payable under section 4 of the Central Excise Act or under section 4A.

Analysis: The packages did not contain any marking clearly and unambiguously indicating that the goods had been specially packed for the exclusive use of any industry. Mere evidence that the televisions were intended for hotel use was not sufficient to attract the exemption from the Packaged Commodities Rules. The valuation therefore had to be determined on the basis applicable to goods governed by section 4A, in line with the Tribunal's earlier view relied upon in the order.

Conclusion: The goods were liable to duty under section 4A of the Central Excise Act, and the assessee's valuation method was upheld.

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