https://www.taxtmi.com/caselaws?id=335066 Section 4A of the Central Excise Act applies only where the goods are required to declare retail sale price under the packaged commodities rules and are covered by a section 4A notification. Glue sticks and correction pens cleared in secondary packing were held outside that regime because the packing was not shown to be a multi-piece package intended for retail sale, and the individual units fell within Rule 34 exemption from mandatory retail price declaration. The secondary packing itself did not bear retail sale price, so the demand based on section 4A could not be sustained. en-us Fri, 15 Apr 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335066 Section 4A of the Central Excise Act applies only where the goods are required to declare retail sale price under the packaged commodities rules and are covered by a section 4A notification. Glue sticks and correction pens cleared in secondary packing were held outside that regime because the packing was not shown to be a multi-piece package intended for retail sale, and the individual units fell within Rule 34 exemption from mandatory retail price declaration. The secondary packing itself did not bear retail sale price, so the demand based on section 4A could not be sustained. Case-Laws Central Excise Fri, 15 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335066