https://www.taxtmi.com/caselaws?id=78775 A statutory definition framed in distinct sub-clauses must be applied by reading each condition separately where an authoritative clarification states that they are independent, not cumulative. On that basis, the "wholesale package" conditions under Rule 2(x) were treated as disjunctive, and goods satisfying the relevant requirements qualified for exemption under Rule 34(b) from MRP declaration and assessment under Section 4A of the Central Excise Act. Duty was therefore held assessable under Section 4 instead of Section 4A, and the exemption claim was upheld. en-us Tue, 23 Mar 2010 00:00:00 +0530 Thu, 16 Dec 2010 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78775 A statutory definition framed in distinct sub-clauses must be applied by reading each condition separately where an authoritative clarification states that they are independent, not cumulative. On that basis, the "wholesale package" conditions under Rule 2(x) were treated as disjunctive, and goods satisfying the relevant requirements qualified for exemption under Rule 34(b) from MRP declaration and assessment under Section 4A of the Central Excise Act. Duty was therefore held assessable under Section 4 instead of Section 4A, and the exemption claim was upheld. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78775