https://www.taxtmi.com/caselaws?id=115440 Section 4A valuation did not, on the period in dispute, automatically require a retail sale price declaration on each sachet inside a multi-piece package where the package itself carried the maximum retail price and stated that the individual sachets were not for loose sale. The Tribunal held that the Packaged Commodities Rules could not be bodily imported into Section 4A unless the statute expressly so provided, and that the then-applicable Section 4A(4) focused on goods removed without a declaration of retail sale price or with an incorrect declaration. On that basis, it found a prima facie case and granted conditional stay of the demand, subject to deposit. en-us Wed, 27 Apr 2005 00:00:00 +0530 Tue, 29 May 2012 16:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115440 Section 4A valuation did not, on the period in dispute, automatically require a retail sale price declaration on each sachet inside a multi-piece package where the package itself carried the maximum retail price and stated that the individual sachets were not for loose sale. The Tribunal held that the Packaged Commodities Rules could not be bodily imported into Section 4A unless the statute expressly so provided, and that the then-applicable Section 4A(4) focused on goods removed without a declaration of retail sale price or with an incorrect declaration. On that basis, it found a prima facie case and granted conditional stay of the demand, subject to deposit. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115440