https://www.taxtmi.com/caselaws?id=338359 Excise valuation of food processor accessories cleared separately depends on whether retail sale price declaration is mandatory under the applicable packaged commodity rules. Section 4A applies only to specified goods requiring such declaration; otherwise, valuation falls under section 4 on transaction value. A notified commodity may be assessed partly under section 4A and partly under section 4 according to the statutory packaging requirement. As no Legal Metrology clarification established whether the separately cleared accessories required MRP declaration, the valuation question required fresh determination after obtaining the Legal Metrology Department's opinion. en-us Fri, 20 Jan 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338359 Excise valuation of food processor accessories cleared separately depends on whether retail sale price declaration is mandatory under the applicable packaged commodity rules. Section 4A applies only to specified goods requiring such declaration; otherwise, valuation falls under section 4 on transaction value. A notified commodity may be assessed partly under section 4A and partly under section 4 according to the statutory packaging requirement. As no Legal Metrology clarification established whether the separately cleared accessories required MRP declaration, the valuation question required fresh determination after obtaining the Legal Metrology Department's opinion. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338359