https://www.taxtmi.com/caselaws?id=4039 Loose sales of paints in 100 litre and 200 litre barrels were treated as bulk clearances rather than retail packaged sales, so valuation fell under Section 4 of the Central Excise Act, 1944. Section 4A applies only where excisable goods are sold in package form and are required to declare retail sale price under the applicable legal regime; goods not statutorily required to bear such declaration are valued under Section 4. On that basis, the view that all such clearances automatically attracted Section 4A was unsustainable, and the Revenue's challenge failed. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4039 Loose sales of paints in 100 litre and 200 litre barrels were treated as bulk clearances rather than retail packaged sales, so valuation fell under Section 4 of the Central Excise Act, 1944. Section 4A applies only where excisable goods are sold in package form and are required to declare retail sale price under the applicable legal regime; goods not statutorily required to bear such declaration are valued under Section 4. On that basis, the view that all such clearances automatically attracted Section 4A was unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4039