Section 4A valuation applies only where retail sale price marking is legally required; export goods go under transaction value.

Section 4A of the Central Excise Act, 1944 applies only where another law requires retail sale price to be declared on the package. Export consignments of razor blades to Nepal were not subject to any shown legal obligation to mark MRP, and the packaged commodities rules excluded export packages from that requirement. The Board's instructions were consistent with assessment under Section 4 or Section 4A depending on the applicable legal condition. On that basis, export consignments lacking any MRP-marking requirement had to be valued under Section 4 on transaction value, and Section 4A was held inapplicable.

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Issues: Whether export consignments of razor blades to Nepal were required to be valued under Section 4A of the Central Excise Act, 1944 on the basis of MRP, or under Section 4 on transaction value.

Analysis: Section 4A applies only to goods in relation to which there is a statutory requirement under the Standards of Weights and Measures Act, 1976 or the rules made thereunder, or any other law for the time being in force, to declare retail sale price on the package. The relevant rules governing packaged commodities exclude export packages from the requirement of marking retail sale price, and no legal obligation to mark MRP in Nepal was shown. The Board instructions also contemplate assessment according to Section 4 or Section 4A, as the case may be, and the record showed no dispute that the export price represented transaction value under Section 4. Applying Section 4A to export consignments would also create inconsistency with the confiscation provision in Section 4A(4), since exporters would normally clear goods without MRP marking.

Conclusion: Section 4A was not applicable to the export consignments, and the valuation had to be under Section 4 on transaction value.

Ratio Decidendi: Section 4A of the Central Excise Act, 1944 applies only where the law requires declaration of retail sale price on the package; export goods exempt from such marking are to be valued under Section 4 on transaction value.

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