https://www.taxtmi.com/caselaws?id=2183 Bulk clearances of insecticides and pesticides marked for industrial use only were stated to fall outside Section 4A valuation because that provision applies only where assessment is linked to a declared retail sale price on the package. The goods carried no retail sale price declaration, and confirmation from the Weights and Measures authority indicated that the bulk packages remained exempt under Rule 34 of the Packaged Commodity Rules. On that basis, the document notes that such clearances should be assessed under the normal valuation provision, and that the differential duty demand founded on Section 4A was not sustainable. en-us Wed, 20 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2183 Bulk clearances of insecticides and pesticides marked for industrial use only were stated to fall outside Section 4A valuation because that provision applies only where assessment is linked to a declared retail sale price on the package. The goods carried no retail sale price declaration, and confirmation from the Weights and Measures authority indicated that the bulk packages remained exempt under Rule 34 of the Packaged Commodity Rules. On that basis, the document notes that such clearances should be assessed under the normal valuation provision, and that the differential duty demand founded on Section 4A was not sustainable. Case-Laws Central Excise Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2183