https://www.taxtmi.com/caselaws?id=335515 Valuation of packaged excisable goods under the Central Excise Act turns on whether the goods are sold directly to industrial or institutional consumers. Rule 2A of the Packaged Commodities Rules excludes such direct transactions from its scope, but that exclusion was not available here because the goods were not sold directly to any institutional or industrial consumer and were cleared only through dealers. The packages were covered by the Packaged Commodities Rules and did not carry a declaration that they were not meant for resale. On that factual basis, valuation under Section 4A applied and valuation under Section 4 was not sustainable. en-us Mon, 24 Oct 2016 00:00:00 +0530 Fri, 07 Apr 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335515 Valuation of packaged excisable goods under the Central Excise Act turns on whether the goods are sold directly to industrial or institutional consumers. Rule 2A of the Packaged Commodities Rules excludes such direct transactions from its scope, but that exclusion was not available here because the goods were not sold directly to any institutional or industrial consumer and were cleared only through dealers. The packages were covered by the Packaged Commodities Rules and did not carry a declaration that they were not meant for resale. On that factual basis, valuation under Section 4A applied and valuation under Section 4 was not sustainable. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335515