https://www.taxtmi.com/caselaws?id=4475 Packs containing 100 chocolates of 5.5 g each were treated as wholesale packages rather than multi-piece packs for MRP-based assessment under Section 4A of the Central Excise Act, 1944. The deciding factor was whether the package as a whole was intended for retail sale to the ultimate consumer. Applying Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and the definitions of wholesale package and multi-piece pack, the larger cartons were found to contain individual chocolates only for distribution convenience, not for retail sale as a composite pack. The demand based on MRP assessment therefore could not stand. en-us Fri, 22 Feb 2008 00:00:00 +0530 Sat, 06 May 2017 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4475 Packs containing 100 chocolates of 5.5 g each were treated as wholesale packages rather than multi-piece packs for MRP-based assessment under Section 4A of the Central Excise Act, 1944. The deciding factor was whether the package as a whole was intended for retail sale to the ultimate consumer. Applying Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and the definitions of wholesale package and multi-piece pack, the larger cartons were found to contain individual chocolates only for distribution convenience, not for retail sale as a composite pack. The demand based on MRP assessment therefore could not stand. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4475