Multi-piece package valuation under Section 4A turned on whether pack MRP or wrapper price applies; matter remanded for fresh decision.

For a multi-piece package, valuation under Section 4A turned on whether the retail sale price declared on the outer pack or the higher price printed on individual wrappers applied. A later circular clarified that, where the individual units were not intended for separate sale and could not be detached and sold separately, the pack price would be the relevant MRP; the earlier circular had favoured the highest declared price where multiple retail sale prices appeared. The Tribunal found prima facie support for applying the later clarificatory circular to the disputed period and held that its effect had not been examined below, so the matter required fresh decision on remand without insisting on pre-deposit.

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Issues: Whether, in respect of a multi-piece package, the retail sale price declared on the package or the higher price printed on the individual wrappers governed valuation under Section 4A, and whether the matter warranted remand for reconsideration of the subsequent circular.

Analysis: The package carried a declared MRP for the multi-piece pack as well as an MRP on each individual wrapper. A prior circular indicated that where more than one retail sale price was declared, the highest price would prevail, but a later circular clarified that for multi-piece packages the price declared on the pack would be the MRP under Section 4A if the individual units were not intended for separate sale and could not be detached and sold individually. The Tribunal found prima facie support for the assessee's contention that the later circular, being clarificatory, could apply to the disputed period. As the effect of that circular had not been examined by the lower appellate authority, a fresh decision was necessary.

Conclusion: The appeal was allowed by remand, and the matter was sent back for fresh decision without insisting on pre-deposit.

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