https://www.taxtmi.com/caselaws?id=249538 Rule 2A(b) of the SWM Packaged Commodities Rules excludes packaged commodities meant for industrial or institutional consumers from Chapter II, so MRP declaration is not required only for those categories. On the stated facts, ELCOT's free distribution of television sets on behalf of the State Government was not treated as a service-industry purchase within the institutional consumer definition, and the televisions were not bought for industrial use as an industrial consumer. MRP declaration therefore remained necessary, valuation under section 4A of the Central Excise Act applied, and the section 4 demand was unsustainable. en-us Wed, 12 Mar 2014 00:00:00 +0530 Fri, 21 Nov 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249538 Rule 2A(b) of the SWM Packaged Commodities Rules excludes packaged commodities meant for industrial or institutional consumers from Chapter II, so MRP declaration is not required only for those categories. On the stated facts, ELCOT's free distribution of television sets on behalf of the State Government was not treated as a service-industry purchase within the institutional consumer definition, and the televisions were not bought for industrial use as an industrial consumer. MRP declaration therefore remained necessary, valuation under section 4A of the Central Excise Act applied, and the section 4 demand was unsustainable. Case-Laws Central Excise Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249538