https://www.taxtmi.com/caselaws?id=271177 Ceramic tiles cleared in standard retail packages bearing MRP declarations remained assessable under Section 4A of the Central Excise Act, 1944 because the packages were not marked exclusively for industrial or institutional use and were not declared as not meant for retail sale. The relevant test was whether the goods were excisable, sold in packages, required by law to declare retail price, and notified for Section 4A; the identity of the buyer did not displace that treatment where those conditions were met. The assessment under Section 4A was therefore correct, and the demand under Section 4 was unsustainable. en-us Fri, 20 Nov 2015 00:00:00 +0530 Fri, 29 Jan 2016 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271177 Ceramic tiles cleared in standard retail packages bearing MRP declarations remained assessable under Section 4A of the Central Excise Act, 1944 because the packages were not marked exclusively for industrial or institutional use and were not declared as not meant for retail sale. The relevant test was whether the goods were excisable, sold in packages, required by law to declare retail price, and notified for Section 4A; the identity of the buyer did not displace that treatment where those conditions were met. The assessment under Section 4A was therefore correct, and the demand under Section 4 was unsustainable. Case-Laws Central Excise Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271177