https://www.taxtmi.com/caselaws?id=202676 Talcum powder supplied in small containers for free distribution with soap was not intended for retail sale and was not actually sold at retail. Although talcum powder was notified for retail-sale-price-based valuation, Section 4A of the Central Excise Act did not apply because the statutory conditions for such valuation were absent. The packages fell within the exemption under the Standards of Weights and Measures (Packaged Commodities) Rules for commodities not intended for retail sale. Valuation was therefore required under Section 4 of the Central Excise Act rather than under Section 4A based on retail sale price and abatement. en-us Wed, 08 Dec 2010 00:00:00 +0530 Fri, 07 Jun 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202676 Talcum powder supplied in small containers for free distribution with soap was not intended for retail sale and was not actually sold at retail. Although talcum powder was notified for retail-sale-price-based valuation, Section 4A of the Central Excise Act did not apply because the statutory conditions for such valuation were absent. The packages fell within the exemption under the Standards of Weights and Measures (Packaged Commodities) Rules for commodities not intended for retail sale. Valuation was therefore required under Section 4 of the Central Excise Act rather than under Section 4A based on retail sale price and abatement. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202676