https://www.taxtmi.com/caselaws?id=271828 Technical professional products supplied through dealers to salons and beauty parlours remained within the retail package framework for MRP-based valuation. The decisive test was whether the goods were retail packages or fell within the industrial or institutional consumer exclusion under the Packaged Commodities Rules, 1977; that exclusion applies only where the commodity is sourced directly by such consumer from the manufacturer or packer. Because the products moved through dealers and bore MRP/RSP declarations, they did not lose their retail character merely due to professional use. On those facts, valuation under Section 4A of the Central Excise Act, 1944 applied rather than Section 4. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271828 Technical professional products supplied through dealers to salons and beauty parlours remained within the retail package framework for MRP-based valuation. The decisive test was whether the goods were retail packages or fell within the industrial or institutional consumer exclusion under the Packaged Commodities Rules, 1977; that exclusion applies only where the commodity is sourced directly by such consumer from the manufacturer or packer. Because the products moved through dealers and bore MRP/RSP declarations, they did not lose their retail character merely due to professional use. On those facts, valuation under Section 4A of the Central Excise Act, 1944 applied rather than Section 4. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271828