MRP-based valuation for bottled water in wrapper packs applies under Section 4A, not Section 4

Water bottles cleared as a 12-bottle wrapper pack with the maximum retail price printed on the outer pack were treated as a packaged commodity under the Standards of Weights and Measures Act, because goods packed in a bottle, tin, wrapper or similar unit suitable for sale qualify as retail packing. On that basis, valuation was held to fall under Section 4A of the Central Excise Act on MRP basis, not under Section 4. The article notes that this aligns with the Tribunal's earlier view that retail packs bearing MRP on the pack attract Section 4A.

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Issues: Whether water bottles cleared in a wrapper pack, on which the maximum retail price was printed on the wrapper though not on each individual bottle, were assessable under Section 4A of the Central Excise Act or under Section 4 of the Act.

Analysis: The goods were cleared as a pack of 12 water bottles in a wrapper, and the presence of MRP on the wrapper was not disputed. Section 2(b) of the Standards of Weights and Measures Act, 1976 treats a commodity packed in a bottle, tin, wrapper or otherwise in units suitable for sale as a packaged commodity. On that basis, the packed bottles constituted retail packing, attracting valuation on the basis of MRP. The Tribunal also followed its earlier view that retail packs with MRP printed on the pack fall within Section 4A.

Conclusion: The goods were correctly held assessable under Section 4A of the Central Excise Act and not under Section 4.

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