https://www.taxtmi.com/caselaws?id=126183 Electric fans supplied to government departments under a DGS&D rate contract were treated as goods covered by the Packaged Commodities regime, making MRP declaration mandatory. On that basis, the Tribunal accepted that valuation under the retail sale price mechanism in Section 4A of the Central Excise Act applied, and rejected the Revenue's reliance on the nature of the sale or the absence of intermediary dealers. The competent legal metrology authority's clarification was treated as decisive for valuation purposes, so assessment under Section 4A was upheld rather than valuation under Section 4. en-us Fri, 24 Apr 2009 00:00:00 +0530 Sat, 03 Nov 2012 10:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126183 Electric fans supplied to government departments under a DGS&D rate contract were treated as goods covered by the Packaged Commodities regime, making MRP declaration mandatory. On that basis, the Tribunal accepted that valuation under the retail sale price mechanism in Section 4A of the Central Excise Act applied, and rejected the Revenue's reliance on the nature of the sale or the absence of intermediary dealers. The competent legal metrology authority's clarification was treated as decisive for valuation purposes, so assessment under Section 4A was upheld rather than valuation under Section 4. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126183