https://www.taxtmi.com/caselaws?id=252800 Ceramic tiles cleared in bulk to institutional or industrial buyers remained assessable under Section 4A of the Central Excise Act, 1944 where they were sold in standard retail packs bearing MRP. The presence of retail packaging and declared MRP meant the valuation rule for packaged commodities applied, and Rule 2A of the Packaged Commodities Rules did not exclude the goods merely because the supplies were in bulk. On those facts, the valuation could not be shifted to Section 4, and the demand, interest and penalty were unsustainable. en-us Fri, 26 Sep 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252800 Ceramic tiles cleared in bulk to institutional or industrial buyers remained assessable under Section 4A of the Central Excise Act, 1944 where they were sold in standard retail packs bearing MRP. The presence of retail packaging and declared MRP meant the valuation rule for packaged commodities applied, and Rule 2A of the Packaged Commodities Rules did not exclude the goods merely because the supplies were in bulk. On those facts, the valuation could not be shifted to Section 4, and the demand, interest and penalty were unsustainable. Case-Laws Central Excise Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252800