https://www.taxtmi.com/caselaws?id=212833 Goods cleared for free distribution and not intended for retail sale are not valued under Section 4A of the Central Excise Act, 1944, because Section 4A applies only where valuation is linked to MRP and the package is meant for retail sale. Where MRP is not required to be affixed, Rule 3 of the Standard of Weight and Measurement (Package Commodity) Rules does not apply, and valuation must be done under Section 4 on transaction value. On that basis, transaction value was the correct method for the goods in question. en-us Tue, 21 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212833 Goods cleared for free distribution and not intended for retail sale are not valued under Section 4A of the Central Excise Act, 1944, because Section 4A applies only where valuation is linked to MRP and the package is meant for retail sale. Where MRP is not required to be affixed, Rule 3 of the Standard of Weight and Measurement (Package Commodity) Rules does not apply, and valuation must be done under Section 4 on transaction value. On that basis, transaction value was the correct method for the goods in question. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212833