https://www.taxtmi.com/caselaws?id=204968 Confectionery sold in multi-piece jars or pouches was treated, on a prima facie basis, as retail packaging attracting MRP-based valuation under Section 4A rather than wholesale valuation under Section 4. The analysis followed the Larger Bench view that package character is a question of fact, and that multi-piece retail packages above the prescribed 20-gram exemption limit do not qualify for Rule 34(b) relief. Because the department produced no evidence that the goods were wholesale packages, while the applicants produced material showing retail sale and MRP declaration, the applicants were found to have made out a prima facie case for waiver of pre-deposit pending appeal. en-us Mon, 24 Jan 2011 00:00:00 +0530 Mon, 15 Aug 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204968 Confectionery sold in multi-piece jars or pouches was treated, on a prima facie basis, as retail packaging attracting MRP-based valuation under Section 4A rather than wholesale valuation under Section 4. The analysis followed the Larger Bench view that package character is a question of fact, and that multi-piece retail packages above the prescribed 20-gram exemption limit do not qualify for Rule 34(b) relief. Because the department produced no evidence that the goods were wholesale packages, while the applicants produced material showing retail sale and MRP declaration, the applicants were found to have made out a prima facie case for waiver of pre-deposit pending appeal. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204968