https://www.taxtmi.com/caselaws?id=151890 The notification's third proviso to Explanation II was read narrowly: it applies only where retail sale price was not required to be declared under the Packaged Commodities Rules and was in fact not declared. The rules were treated as extending beyond retail transactions to wholesale packages that may contain retail packages, with Chapter II requiring retail sale price declarations on packages intended for retail sale. The proviso was confined to the specific exemptions from declaration under those rules, so the appellant could not claim full waiver of pre-deposit on the basis of wholesale packaging. en-us Mon, 14 Sep 2009 00:00:00 +0530 Wed, 19 Jun 2013 11:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151890 The notification's third proviso to Explanation II was read narrowly: it applies only where retail sale price was not required to be declared under the Packaged Commodities Rules and was in fact not declared. The rules were treated as extending beyond retail transactions to wholesale packages that may contain retail packages, with Chapter II requiring retail sale price declarations on packages intended for retail sale. The proviso was confined to the specific exemptions from declaration under those rules, so the appellant could not claim full waiver of pre-deposit on the basis of wholesale packaging. Case-Laws Central Excise Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151890