https://www.taxtmi.com/caselaws?id=1819 Colour televisions claimed to be packed for exclusive hotel use did not qualify for exemption from the Packaged Commodities Rules because the packages lacked a clear and unambiguous marking stating that the goods were specially packed for the exclusive use of an industry. Mere evidence of intended hotel use was insufficient to displace the rules. On that basis, valuation had to follow the regime applicable to section 4A of the Central Excise Act, and the assessee's section 4A-based valuation method was upheld. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1819 Colour televisions claimed to be packed for exclusive hotel use did not qualify for exemption from the Packaged Commodities Rules because the packages lacked a clear and unambiguous marking stating that the goods were specially packed for the exclusive use of an industry. Mere evidence of intended hotel use was insufficient to displace the rules. On that basis, valuation had to follow the regime applicable to section 4A of the Central Excise Act, and the assessee's section 4A-based valuation method was upheld. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1819