https://www.taxtmi.com/caselaws?id=325899 Detergent powder supplied to industrial consumers for free distribution with their own products is assessable on transaction value under Section 4 of the Central Excise Act, rather than on the MRP basis under Section 4A. MRP-based assessment applies only where packages are legally required to declare a retail sale price for sale to the ultimate consumer. A notified commodity may be assessed partly under Section 4A and partly under Section 4 depending on whether those conditions are met. Goods not sold in the retail market and intended as free gifts do not satisfy the requirement for Section 4A. en-us Mon, 06 Jul 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325899 Detergent powder supplied to industrial consumers for free distribution with their own products is assessable on transaction value under Section 4 of the Central Excise Act, rather than on the MRP basis under Section 4A. MRP-based assessment applies only where packages are legally required to declare a retail sale price for sale to the ultimate consumer. A notified commodity may be assessed partly under Section 4A and partly under Section 4 depending on whether those conditions are met. Goods not sold in the retail market and intended as free gifts do not satisfy the requirement for Section 4A. Case-Laws Central Excise Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325899