Special packing exemption under Rule 34(a) requires clear package marking; intended hotel use alone does not defeat MRP valuation.

Rule 34(a) excludes MRP-based valuation only where the package itself clearly and unambiguously states that the goods are specially packed for the exclusive use of an industry. Intended end-use alone, including supply to hotels, is not enough, and a model number or similar description does not satisfy the exemption. Where the packaging lacks such express marking, the goods remain subject to assessment under Section 4A on MRP basis rather than Section 4 valuation. The ratio applied is that special packing must be evident from the package itself, not inferred from the buyer or end-use.

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Issues: Whether colour televisions supplied for hotel use were outside the MRP-based valuation scheme under Section 4A and required assessment under Section 4 because the packages were not unambiguously marked as specially packed for the exclusive use of an within Rule 34(a) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

Analysis: The goods were specified under Section 4A, but the exemption from MRP marking under Rule 34(a) applies only where the package itself clearly and unambiguously indicates special packing for the exclusive use of an industry. A mere model number or the fact that the televisions were intended for hotel supply was not enough. The packages did not carry any clear marking that they were specially manufactured or packed for hotel industry use. The reasoning was supported by the earlier Tribunal view and by the later position accepted after the Supreme Court's decision in Jayanti Food Processing.

Conclusion: The televisions remained assessable on MRP basis under Section 4A, and the demand based on that valuation was sustained in law in favour of the Revenue on the issue, while the appellants' challenge failed.

Final Conclusion: The impugned order was set aside and the appeals were allowed with consequential relief.

Ratio Decidendi: Rule 34(a) exemption applies only when the package itself unambiguously indicates special packing for the exclusive use of an industry; intended end-use alone does not exclude MRP-based valuation under Section 4A.

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