https://www.taxtmi.com/caselaws?id=202676 Talcum powder packed in 20 gram containers and supplied for free distribution with soap was held not to satisfy the conditions for retail-sale-based valuation under Section 4A of the Central Excise Act, 1944. Because the goods were neither intended for retail sale nor actually sold in retail, and the packages fell within the exemption in Rule 34(1)(b) read with Rule 3 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, valuation under Section 4A was unavailable. The article states that assessment had to proceed under Section 4 instead. 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 packed in 20 gram containers and supplied for free distribution with soap was held not to satisfy the conditions for retail-sale-based valuation under Section 4A of the Central Excise Act, 1944. Because the goods were neither intended for retail sale nor actually sold in retail, and the packages fell within the exemption in Rule 34(1)(b) read with Rule 3 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, valuation under Section 4A was unavailable. The article states that assessment had to proceed under Section 4 instead. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202676