https://www.taxtmi.com/caselaws?id=269855 Footwear specified for valuation under Section 4A of the Central Excise Act, 1944 remains assessable under that provision when cleared in packages bearing MRP and not exempt under Rule 34 of the Packaged Commodities Rules. The fact that the goods were supplied to institutional buyers at contract price did not displace the statutory requirement to declare retail sale price, so valuation under Section 4A applied and valuation under Section 4 was not sustainable. The Revenue's challenge failed, and the orders setting aside the duty demand were upheld. en-us Thu, 19 Nov 2015 00:00:00 +0530 Thu, 04 Feb 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269855 Footwear specified for valuation under Section 4A of the Central Excise Act, 1944 remains assessable under that provision when cleared in packages bearing MRP and not exempt under Rule 34 of the Packaged Commodities Rules. The fact that the goods were supplied to institutional buyers at contract price did not displace the statutory requirement to declare retail sale price, so valuation under Section 4A applied and valuation under Section 4 was not sustainable. The Revenue's challenge failed, and the orders setting aside the duty demand were upheld. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269855