https://www.taxtmi.com/caselaws?id=1086 Goods notified for MRP-based assessment remain subject to valuation under Section 4A of the Central Excise Act, 1944 when the package is statutorily required to declare retail sale price under the packaged commodities regime. The valuation is then deemed to follow the declared retail sale price after permissible abatements, and it is not displaced merely because the buyer later distributes the goods free under a promotional arrangement. The decisive factor is the statutory obligation attached to the packaged goods, not the downstream manner of supply. The Tribunal also noted its earlier view on similar facts and treated it as continuing to operate in the absence of any stay. en-us Wed, 19 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1086 Goods notified for MRP-based assessment remain subject to valuation under Section 4A of the Central Excise Act, 1944 when the package is statutorily required to declare retail sale price under the packaged commodities regime. The valuation is then deemed to follow the declared retail sale price after permissible abatements, and it is not displaced merely because the buyer later distributes the goods free under a promotional arrangement. The decisive factor is the statutory obligation attached to the packaged goods, not the downstream manner of supply. The Tribunal also noted its earlier view on similar facts and treated it as continuing to operate in the absence of any stay. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1086