https://www.taxtmi.com/caselaws?id=253603 The Tribunal ruled in favor of the appellants, holding that the goods supplied to TNCSC should be valued under Section 4A of the Central Excise Act. It determined that TNCSC does not qualify as an "institutional consumer" under the Legal Metrology (Packaged Commodities) Rules, 2011, as it distributes goods for free on behalf of the government, rather than consuming them directly. The Tribunal emphasized the importance of declaring the Maximum Retail Price (MRP) on packages and concluded that the appellants correctly assessed the goods under Section 4A. The appeals were allowed, and the Tribunal provided consequential reliefs, if any. en-us Wed, 19 Nov 2014 00:00:00 +0530 Fri, 05 Feb 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253603 The Tribunal ruled in favor of the appellants, holding that the goods supplied to TNCSC should be valued under Section 4A of the Central Excise Act. It determined that TNCSC does not qualify as an "institutional consumer" under the Legal Metrology (Packaged Commodities) Rules, 2011, as it distributes goods for free on behalf of the government, rather than consuming them directly. The Tribunal emphasized the importance of declaring the Maximum Retail Price (MRP) on packages and concluded that the appellants correctly assessed the goods under Section 4A. The appeals were allowed, and the Tribunal provided consequential reliefs, if any. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253603