https://www.taxtmi.com/caselaws?id=121361 Refrigerators cleared to bottling companies were assessed under section 4A of the Central Excise Act because the Rule 34 exemption was not established. The record did not show that the packages were specially packed for the exclusive use of an industry or bore markings indicating such special packing, and mere sticker affixation was insufficient. The challenge that the clearances were not retail sales also failed for lack of supporting evidence. As a result, valuation under section 4A applied and the Rule 34 exemption from retail sale price marking was rejected. en-us Wed, 06 Dec 2006 00:00:00 +0530 Mon, 30 Jul 2012 11:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121361 Refrigerators cleared to bottling companies were assessed under section 4A of the Central Excise Act because the Rule 34 exemption was not established. The record did not show that the packages were specially packed for the exclusive use of an industry or bore markings indicating such special packing, and mere sticker affixation was insufficient. The challenge that the clearances were not retail sales also failed for lack of supporting evidence. As a result, valuation under section 4A applied and the Rule 34 exemption from retail sale price marking was rejected. Case-Laws Central Excise Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121361