https://www.taxtmi.com/caselaws?id=336330 Refrigerators cleared in packaged form with MRP declared on them were treated as specified goods assessable under Section 4A of the Central Excise Act, 1944 on MRP basis rather than under Section 4 on transaction value. The Tribunal applied the Supreme Court ruling in Jayanti Food Processing Pvt. Ltd. and noted that supply to a particular customer or for institutional use did not by itself exclude such goods from Section 4A. Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 did not displace that valuation merely because the goods were manufactured for Coca-Cola and its dealers. The Revenue's challenge to MRP-based assessment therefore failed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Tue, 20 Dec 2016 07:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336330 Refrigerators cleared in packaged form with MRP declared on them were treated as specified goods assessable under Section 4A of the Central Excise Act, 1944 on MRP basis rather than under Section 4 on transaction value. The Tribunal applied the Supreme Court ruling in Jayanti Food Processing Pvt. Ltd. and noted that supply to a particular customer or for institutional use did not by itself exclude such goods from Section 4A. Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 did not displace that valuation merely because the goods were manufactured for Coca-Cola and its dealers. The Revenue's challenge to MRP-based assessment therefore failed. Case-Laws Central Excise Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336330