https://www.taxtmi.com/caselaws?id=2012 Notified footwear bearing MRP on the package remains assessable under the MRP-based valuation scheme in Section 4A of the Central Excise Act, 1944, where the clearances are not shown to fall within the exemption under Rule 34 of the Weights and Measures (Package Commodities) Rules. Bulk supply to institutional buyers does not, by itself, shift valuation to transaction value under Section 4 when the goods continue to answer the Section 4A conditions. The stated principle is that packaged notified goods with MRP are valued under Section 4A unless a specific exemption removes them from that regime. en-us Wed, 20 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2012 Notified footwear bearing MRP on the package remains assessable under the MRP-based valuation scheme in Section 4A of the Central Excise Act, 1944, where the clearances are not shown to fall within the exemption under Rule 34 of the Weights and Measures (Package Commodities) Rules. Bulk supply to institutional buyers does not, by itself, shift valuation to transaction value under Section 4 when the goods continue to answer the Section 4A conditions. The stated principle is that packaged notified goods with MRP are valued under Section 4A unless a specific exemption removes them from that regime. Case-Laws Central Excise Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2012