https://www.taxtmi.com/caselaws?id=120699 Valuation of packaged film turns on whether it was specially packed exclusively as raw material for the printing and publishing industry under rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977. A package declaration of exclusive industrial use supports assessment under section 4 of the Central Excise Act, 1944 rather than retail-sale-price-based valuation under section 4A. Distribution through depots, dealers and retailers does not, by itself, negate the stated industrial end use. On this prima facie basis, waiver of pre-deposit and stay of recovery were granted pending a merits determination. en-us Wed, 06 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120699 Valuation of packaged film turns on whether it was specially packed exclusively as raw material for the printing and publishing industry under rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977. A package declaration of exclusive industrial use supports assessment under section 4 of the Central Excise Act, 1944 rather than retail-sale-price-based valuation under section 4A. Distribution through depots, dealers and retailers does not, by itself, negate the stated industrial end use. On this prima facie basis, waiver of pre-deposit and stay of recovery were granted pending a merits determination. Case-Laws Central Excise Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120699