https://www.taxtmi.com/caselaws?id=3651 Section 4A of the Central Excise Act, 1944 applies only where the package is legally required under the relevant weights and measures law to declare the maximum retail price. A 210-litre lubricating oil barrel was treated as a wholesale package for industrial supply, not a retail pack, and the Controller of Legal Metrology clarified that MRP declaration was not mandatory. That metrology determination governed the excise classification, and the excise authority could not independently override it to insist on MRP-based valuation. Section 4A was therefore inapplicable to the barrel. en-us Fri, 11 Jan 2008 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3651 Section 4A of the Central Excise Act, 1944 applies only where the package is legally required under the relevant weights and measures law to declare the maximum retail price. A 210-litre lubricating oil barrel was treated as a wholesale package for industrial supply, not a retail pack, and the Controller of Legal Metrology clarified that MRP declaration was not mandatory. That metrology determination governed the excise classification, and the excise authority could not independently override it to insist on MRP-based valuation. Section 4A was therefore inapplicable to the barrel. Case-Laws Central Excise Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3651