https://www.taxtmi.com/caselaws?id=333886 Superfine Spray Plaster supplied in 25 kg bags to a construction industry buyer for captive use fell within the Rule 34 exemption because the packages were marked as not for resale and were specially packed for the exclusive use of an industry for servicing that industry. The later enlargement of the concepts of industrial and institutional consumer did not curtail that exemption. On that basis, the goods were not required to bear a retail sale price declaration, so valuation remained under Section 4 of the Central Excise Act, 1944 rather than the MRP-based regime under Section 4A. Demands founded on Section 4A were therefore unsustainable, and consequential relief followed. en-us Thu, 18 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333886 Superfine Spray Plaster supplied in 25 kg bags to a construction industry buyer for captive use fell within the Rule 34 exemption because the packages were marked as not for resale and were specially packed for the exclusive use of an industry for servicing that industry. The later enlargement of the concepts of industrial and institutional consumer did not curtail that exemption. On that basis, the goods were not required to bear a retail sale price declaration, so valuation remained under Section 4 of the Central Excise Act, 1944 rather than the MRP-based regime under Section 4A. Demands founded on Section 4A were therefore unsustainable, and consequential relief followed. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333886