https://www.taxtmi.com/caselaws?id=337890 Section 4A MRP-based valuation applies only where the package is one that the packaged-commodity rules require to bear a retail sale price. Secondary polythene packs containing multiple chewing tobacco pouches of 6 gms. and 7 gms. were treated as wholesale packages because they lacked MRP declaration on the outer pack, were not shown to be intended for retail sale as a single unit, and the declarations indicated sale by weight of each pouch rather than by number. Rule 34 exemption for small packages also supported exclusion from the retail-price regime. On that basis, the outer packs were not multi-piece retail packages and valuation under transaction value, not section 4A, was upheld. en-us Tue, 17 Jan 2017 00:00:00 +0530 Tue, 14 Nov 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337890 Section 4A MRP-based valuation applies only where the package is one that the packaged-commodity rules require to bear a retail sale price. Secondary polythene packs containing multiple chewing tobacco pouches of 6 gms. and 7 gms. were treated as wholesale packages because they lacked MRP declaration on the outer pack, were not shown to be intended for retail sale as a single unit, and the declarations indicated sale by weight of each pouch rather than by number. Rule 34 exemption for small packages also supported exclusion from the retail-price regime. On that basis, the outer packs were not multi-piece retail packages and valuation under transaction value, not section 4A, was upheld. Case-Laws Central Excise Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337890