https://www.taxtmi.com/caselaws?id=266717 Bulk clearances to distributors in wholesale packages were held outside section 4A valuation because the package regime did not require declaration of retail sale price on such goods. The relevant packaging rules distinguished wholesale packages from multi-piece retail packages, and the fasteners were supplied in bulk to intermediaries for onward distribution. As Rule 29 required only limited declarations for wholesale packages, the statutory condition for section 4A was not met. Valuation under section 4 on transaction value was therefore correct, and assessment under section 4A was not applicable. en-us Wed, 05 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266717 Bulk clearances to distributors in wholesale packages were held outside section 4A valuation because the package regime did not require declaration of retail sale price on such goods. The relevant packaging rules distinguished wholesale packages from multi-piece retail packages, and the fasteners were supplied in bulk to intermediaries for onward distribution. As Rule 29 required only limited declarations for wholesale packages, the statutory condition for section 4A was not met. Valuation under section 4 on transaction value was therefore correct, and assessment under section 4A was not applicable. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266717