https://www.taxtmi.com/article/detailed?id=1090 Section 4A mandates MRP based valuation only where goods are statutorily required to bear retail sale price and notified for such valuation; Rule 34(b) exempts retail units below a prescribed small-quantity limit, and wholesale packages containing individually exempt-weight retail pieces do not attract Section 4A, a position affirmed by the Supreme Court which supersedes contrary tribunal larger-bench findings. en-us Wed, 12 Jan 2011 23:19:24 +0530 Thu, 13 Jan 2011 00:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1090 Section 4A mandates MRP based valuation only where goods are statutorily required to bear retail sale price and notified for such valuation; Rule 34(b) exempts retail units below a prescribed small-quantity limit, and wholesale packages containing individually exempt-weight retail pieces do not attract Section 4A, a position affirmed by the Supreme Court which supersedes contrary tribunal larger-bench findings. Articles Central Excise Wed, 12 Jan 2011 23:19:24 +0530 https://www.taxtmi.com/article/detailed?id=1090