https://www.taxtmi.com/caselaws?id=1560 Section 4A of the Central Excise Act applies only to excisable goods sold in packages where the law requires declaration of retail sale price; voluntary MRP marking alone does not attract that valuation rule. Packages covered by the wholesale package provisions, or specially packed for exclusive use in or servicing an industry under the Packaged Commodities Rules, fall outside Section 4A and are valued under Section 4. On the facts, ice-cream packs and KITKAT chocolates used for promotional free distribution were outside Section 4A, while telephone instruments, refrigerators, electric filament lamps, and mineral water bottles in retail packs remained assessable under Section 4A. en-us Wed, 22 Aug 2007 00:00:00 +0530 Sat, 13 Sep 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1560 Section 4A of the Central Excise Act applies only to excisable goods sold in packages where the law requires declaration of retail sale price; voluntary MRP marking alone does not attract that valuation rule. Packages covered by the wholesale package provisions, or specially packed for exclusive use in or servicing an industry under the Packaged Commodities Rules, fall outside Section 4A and are valued under Section 4. On the facts, ice-cream packs and KITKAT chocolates used for promotional free distribution were outside Section 4A, while telephone instruments, refrigerators, electric filament lamps, and mineral water bottles in retail packs remained assessable under Section 4A. Case-Laws Central Excise Wed, 22 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1560