https://www.taxtmi.com/caselaws?id=4483 Notified packaged biscuits remained liable to valuation under section 4A of the Central Excise Act because the retail sale price declaration framework continued to apply. Rule 5 of the Packaged Commodities Rules, read with its proviso, did not prohibit retail packing in quantities exceeding 1 kg, so oversized packs alone did not exclude the goods from section 4A. No exemption under Rule 34 was established, and valuation therefore had to be made under section 4A rather than section 4. en-us Mon, 25 Jun 2007 00:00:00 +0530 Wed, 09 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4483 Notified packaged biscuits remained liable to valuation under section 4A of the Central Excise Act because the retail sale price declaration framework continued to apply. Rule 5 of the Packaged Commodities Rules, read with its proviso, did not prohibit retail packing in quantities exceeding 1 kg, so oversized packs alone did not exclude the goods from section 4A. No exemption under Rule 34 was established, and valuation therefore had to be made under section 4A rather than section 4. Case-Laws Central Excise Mon, 25 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4483