https://www.taxtmi.com/caselaws?id=121810 MRP-based valuation under section 4A of the Central Excise Act applies only where the Standards of Weights and Measures law requires retail sale price declaration on retail packages of pre-packed commodities. Where button cells were imported in bulk, cleared in cartons with shrink-wrapped packages, and were not in retail packs, the valuation regime under section 4A did not apply. The controlling circulars supported this interpretation, and the finding that the goods were not in retail packing meant additional duty on the basis of retail sale price was unsustainable; the differential duty, interest, and penalty did not survive. en-us Thu, 21 Jun 2007 00:00:00 +0530 Fri, 03 Nov 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121810 MRP-based valuation under section 4A of the Central Excise Act applies only where the Standards of Weights and Measures law requires retail sale price declaration on retail packages of pre-packed commodities. Where button cells were imported in bulk, cleared in cartons with shrink-wrapped packages, and were not in retail packs, the valuation regime under section 4A did not apply. The controlling circulars supported this interpretation, and the finding that the goods were not in retail packing meant additional duty on the basis of retail sale price was unsustainable; the differential duty, interest, and penalty did not survive. Case-Laws Customs Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121810