https://www.taxtmi.com/caselaws?id=340626 Section 4A of the Central Excise Act, 1944 applies only where the goods are specified in the relevant notification and are required to comply with the Packaged Commodities Rules as packages intended for retail sale. Goods supplied for onward distribution through the Canteen Stores Department to an institutional consumer were not treated as retail-sale packages, and the mere affixation of maximum retail price did not by itself attract section 4A. The applicable circular was followed, the broader departmental view was rejected, and valuation was required under section 4 instead; the duty demand could not survive on a section 4A basis. en-us Mon, 20 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340626 Section 4A of the Central Excise Act, 1944 applies only where the goods are specified in the relevant notification and are required to comply with the Packaged Commodities Rules as packages intended for retail sale. Goods supplied for onward distribution through the Canteen Stores Department to an institutional consumer were not treated as retail-sale packages, and the mere affixation of maximum retail price did not by itself attract section 4A. The applicable circular was followed, the broader departmental view was rejected, and valuation was required under section 4 instead; the duty demand could not survive on a section 4A basis. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340626