https://www.taxtmi.com/caselaws?id=102764 Where goods relevant to valuation bear only one printed maximum retail price, assessment under Section 4A of the Central Excise Act, 1944 must be based on that printed price. A higher maximum retail price shown on other packages cannot be adopted for assessable value when the goods before the authority carry only the lower printed price. The Tribunal's earlier view that valuation follows the retail price printed on the package was applied, and the assessee's valuation was sustained. en-us Mon, 15 Apr 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102764 Where goods relevant to valuation bear only one printed maximum retail price, assessment under Section 4A of the Central Excise Act, 1944 must be based on that printed price. A higher maximum retail price shown on other packages cannot be adopted for assessable value when the goods before the authority carry only the lower printed price. The Tribunal's earlier view that valuation follows the retail price printed on the package was applied, and the assessee's valuation was sustained. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102764