https://www.taxtmi.com/caselaws?id=101359 For valuation under Section 4A, retail sale price may be declared either on the package itself or by a label securely affixed to it under Rule 6 of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977. A revised MRP shown by an affixed sticker can supersede the earlier printed price, so the package is not treated as carrying two operative retail sale prices merely because the original print remains visible. Where verification does not establish a false invoiced MRP or insecure affixation of labels, the basis for invoking Explanation 2 to Section 4A is absent, and the duty demand and penalty are unsustainable. en-us Thu, 24 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101359 For valuation under Section 4A, retail sale price may be declared either on the package itself or by a label securely affixed to it under Rule 6 of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977. A revised MRP shown by an affixed sticker can supersede the earlier printed price, so the package is not treated as carrying two operative retail sale prices merely because the original print remains visible. Where verification does not establish a false invoiced MRP or insecure affixation of labels, the basis for invoking Explanation 2 to Section 4A is absent, and the duty demand and penalty are unsustainable. Case-Laws Central Excise Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101359