https://www.taxtmi.com/caselaws?id=201522 Section 4A of the Central Excise Act applies only where the goods are notified for MRP-based valuation and the law requires a retail sale price declaration on the package. Confectionery cleared in individual pieces and packed in jars, bags, pouches or boxes was treated as wholesale packaging for trade distribution, not retail sale to the ultimate consumer, and the individual pieces were exempt from MRP declaration. The larger packs also did not qualify as multi-piece packages attracting MRP valuation. A voluntary or precautionary price declaration on wholesale packs could not create the statutory requirement. Valuation was therefore under Section 4, and the duty demands and penalties were set aside. en-us Wed, 25 Jan 2006 00:00:00 +0530 Wed, 12 Jan 2011 23:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201522 Section 4A of the Central Excise Act applies only where the goods are notified for MRP-based valuation and the law requires a retail sale price declaration on the package. Confectionery cleared in individual pieces and packed in jars, bags, pouches or boxes was treated as wholesale packaging for trade distribution, not retail sale to the ultimate consumer, and the individual pieces were exempt from MRP declaration. The larger packs also did not qualify as multi-piece packages attracting MRP valuation. A voluntary or precautionary price declaration on wholesale packs could not create the statutory requirement. Valuation was therefore under Section 4, and the duty demands and penalties were set aside. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201522