https://www.taxtmi.com/caselaws?id=336480 Goods supplied under a contract for free distribution through a sales promotion scheme were held assessable under section 4, because section 4A applies only where the package is statutorily required to bear retail sale price under the Standards of Weights & Measures regime. As the goods were not to be sold as such to the ultimate consumer and no retail sale price was required to be declared, Rule 34(a) and the clarifying notification supported valuation under section 4. The Tribunal followed the earlier identical ruling and rejected valuation under section 4A merely because the commodity was a notified item. The demand based on section 4A was therefore unsustainable. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336480 Goods supplied under a contract for free distribution through a sales promotion scheme were held assessable under section 4, because section 4A applies only where the package is statutorily required to bear retail sale price under the Standards of Weights & Measures regime. As the goods were not to be sold as such to the ultimate consumer and no retail sale price was required to be declared, Rule 34(a) and the clarifying notification supported valuation under section 4. The Tribunal followed the earlier identical ruling and rejected valuation under section 4A merely because the commodity was a notified item. The demand based on section 4A was therefore unsustainable. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336480