https://www.taxtmi.com/caselaws?id=237776 Bulk toothbrush packs cleared for free distribution with toothpaste were treated as not being packages intended for retail sale under the Packaged Commodities Rules, so valuation for excise purposes was considered prima facie under section 4 rather than section 4A of the Central Excise Act, 1944. On that material, the Tribunal accepted the assessee's reliance on Supreme Court authority and held the valuation issue in its favour only for the purpose of pre-deposit, with the demand not required to be secured at that stage. en-us Mon, 23 Sep 2013 00:00:00 +0530 Fri, 05 Feb 2016 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237776 Bulk toothbrush packs cleared for free distribution with toothpaste were treated as not being packages intended for retail sale under the Packaged Commodities Rules, so valuation for excise purposes was considered prima facie under section 4 rather than section 4A of the Central Excise Act, 1944. On that material, the Tribunal accepted the assessee's reliance on Supreme Court authority and held the valuation issue in its favour only for the purpose of pre-deposit, with the demand not required to be secured at that stage. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237776