Bulk paint sales in barrels attract excise valuation under Section 4, not retail-price Section 4A.

Loose sales of paints in 100 litre and 200 litre barrels were treated as bulk clearances rather than retail packaged sales, so valuation fell under Section 4 of the Central Excise Act, 1944. Section 4A applies only where excisable goods are sold in package form and are required to declare retail sale price under the applicable legal regime; goods not statutorily required to bear such declaration are valued under Section 4. On that basis, the view that all such clearances automatically attracted Section 4A was unsustainable, and the Revenue's challenge failed.

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Issues: Whether loose sales of paints in 100 litre and 200 litre barrels were assessable under Section 4A of the Central Excise Act, 1944 or under Section 4 of that Act.

Analysis: Section 4A applies only when excisable goods are sold in package form and are required to declare retail sale price under the relevant legal regime. The goods in dispute were sold in loose form in bulk quantities supplied in barrels, which had the character of bulk or wholesale sales rather than retail packaged sales. The valuation scheme under the Central Excise Act and the governing circulars recognised that goods not statutorily required to carry retail sale price on the package are to be valued under Section 4. The earlier finding that all such clearances automatically attracted Section 4A was therefore unsustainable.

Conclusion: The loose sales of 100 litre and 200 litre barrels were correctly assessable under Section 4 of the Central Excise Act, 1944 and not under Section 4A; the Revenue's challenge failed.

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