https://www.taxtmi.com/caselaws?id=219333 Section 4A valuation applies only where the goods are notified and the package must legally bear a retail sale price; otherwise assessment under Section 4 remains applicable. Clearances of automobile fasteners in bulk packs to dealers were not shown on the available material to be multi-piece retail-sale packages requiring MRP declaration, and the deleted multi-piece package provisions were also relevant for part of the period. By contrast, smaller packs cleared to spare parts divisions carried MRP and were prima facie covered by Section 4A. On that basis, a strong prima facie case existed only for the bulk dealer clearances, while the spare parts clearances remained prima facie assessable under Section 4A, leading to partial pre-deposit and stay of recovery. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sat, 27 Oct 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219333 Section 4A valuation applies only where the goods are notified and the package must legally bear a retail sale price; otherwise assessment under Section 4 remains applicable. Clearances of automobile fasteners in bulk packs to dealers were not shown on the available material to be multi-piece retail-sale packages requiring MRP declaration, and the deleted multi-piece package provisions were also relevant for part of the period. By contrast, smaller packs cleared to spare parts divisions carried MRP and were prima facie covered by Section 4A. On that basis, a strong prima facie case existed only for the bulk dealer clearances, while the spare parts clearances remained prima facie assessable under Section 4A, leading to partial pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219333