https://www.taxtmi.com/caselaws?id=201523 Baby powder cleared to another manufacturer for free distribution with a companion product, with the printed MRP struck off, was treated as goods cleared without display of an MRP. On those facts, the clearance fell within Rule 34(a) of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977, so MRP-based valuation under Section 4A of the Central Excise Act did not apply. The goods were assessable on transaction value under Section 4, and duty assessment under Section 4 was upheld. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 13 Jan 2011 16:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201523 Baby powder cleared to another manufacturer for free distribution with a companion product, with the printed MRP struck off, was treated as goods cleared without display of an MRP. On those facts, the clearance fell within Rule 34(a) of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977, so MRP-based valuation under Section 4A of the Central Excise Act did not apply. The goods were assessable on transaction value under Section 4, and duty assessment under Section 4 was upheld. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201523