MRP-based valuation applies only to marked retail goods; bulk clearances without MRP remain assessable under Section 4.

Bulk clearances of shoes supplied to Government departments without printed maximum retail price markings were assessable under Section 4 of the Central Excise Act, 1944, because Section 4A applies only when goods fall within the MRP-based valuation regime and bear the required MRP declaration. The assessee accepted that the goods were not sold in retail and did not carry MRP labels, and the prescribed declaration for MRP-based goods had not been filed. On those facts, the departmental circular supported assessment under Section 4, and reassessment under Section 4A was unwarranted. The appeal was therefore allowed in favour of Revenue.

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Issues: Whether the goods manufactured and cleared in bulk without printed maximum retail price were required to be assessed under Section 4A of the Central Excise Act, 1944 or under Section 4 of the said Act.

Analysis: The assessee admitted that the shoes were cleared against bulk orders to Government departments, were not sold in retail, and did not bear maximum retail price markings. The record also showed that the prescribed declaration for MRP-based goods was not filed. The departmental circular clarified that goods sold in bulk without printed MRP are assessable under Section 4, while goods sold in the market with printed MRP attract Section 4A. Since the basic condition for valuation under Section 4A was absent, the Commissioner (Appeals) had erred in directing reassessment under that provision.

Conclusion: The goods were correctly assessable under Section 4 of the Central Excise Act, 1944 and not under Section 4A; the appeal was rightly allowed in favour of Revenue.

Ratio Decidendi: Section 4A applies only where the goods are covered by the MRP-based valuation regime and bear the requisite maximum retail price declaration, whereas bulk clearances without such MRP marking remain assessable under Section 4.

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