https://www.taxtmi.com/caselaws?id=333492 Footwear supplied in packages to industrial buyers remained liable to MRP-based valuation under Section 4A of the Central Excise Act, 1944 because the packages were required to bear maximum retail price markings and were not covered by the exemption for packages specially packed for exclusive industrial use. Bulk supply to industrial purchasers did not exclude Section 4A where the goods were packaged and marked with MRP under the legal metrology regime. Valuation under Section 4A was therefore correct, not valuation under Section 4, and the appellate order was upheld with the Revenue's challenge dismissed. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 19 Aug 2017 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333492 Footwear supplied in packages to industrial buyers remained liable to MRP-based valuation under Section 4A of the Central Excise Act, 1944 because the packages were required to bear maximum retail price markings and were not covered by the exemption for packages specially packed for exclusive industrial use. Bulk supply to industrial purchasers did not exclude Section 4A where the goods were packaged and marked with MRP under the legal metrology regime. Valuation under Section 4A was therefore correct, not valuation under Section 4, and the appellate order was upheld with the Revenue's challenge dismissed. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333492