https://www.taxtmi.com/caselaws?id=270228 Confectionery packed in pet jars for distribution, rather than as retail sale packages, is not assessed on MRP-based valuation merely because individual pieces bear price indications. The applicable test is whether the package as a whole is intended for retail sale; where it functions as a bulk or wholesale pack, Section 4A valuation does not apply and valuation falls under the general excise provision instead. The Tribunal followed earlier decisions on identical facts and treated the jars as distribution packs, with the result that MRP-based assessment was rejected. en-us Wed, 04 Nov 2015 00:00:00 +0530 Fri, 01 Jan 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270228 Confectionery packed in pet jars for distribution, rather than as retail sale packages, is not assessed on MRP-based valuation merely because individual pieces bear price indications. The applicable test is whether the package as a whole is intended for retail sale; where it functions as a bulk or wholesale pack, Section 4A valuation does not apply and valuation falls under the general excise provision instead. The Tribunal followed earlier decisions on identical facts and treated the jars as distribution packs, with the result that MRP-based assessment was rejected. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270228