https://www.taxtmi.com/caselaws?id=123527 Packaged combi goods covered by Section 4A were required to be valued on the declared retail sale price of the package, and that special valuation rule prevailed over general excise valuation under Section 4. A combination package was treated as a single package containing dissimilar commodities, so the declared MRP on the combi pack was the relevant assessable value. No separate addition could be made for an item supplied free inside the package, making the Revenue's enhanced valuation unsustainable. en-us Sat, 08 Mar 2008 00:00:00 +0530 Fri, 08 Sep 2017 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123527 Packaged combi goods covered by Section 4A were required to be valued on the declared retail sale price of the package, and that special valuation rule prevailed over general excise valuation under Section 4. A combination package was treated as a single package containing dissimilar commodities, so the declared MRP on the combi pack was the relevant assessable value. No separate addition could be made for an item supplied free inside the package, making the Revenue's enhanced valuation unsustainable. Case-Laws Central Excise Sat, 08 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123527