https://www.taxtmi.com/caselaws?id=340635 Fuse bases and fuse links cleared in bulk cardboard cartons, without individual retail packing, were treated as wholesale packages rather than multi-piece retail packages. On that basis, the goods were not required to bear a retail sale price under the packaged commodities rules, so the statutory precondition for valuation under section 4A of the Central Excise Act, 1944 was absent. Valuation accordingly remained under section 4 on transaction value. The demand, interest and penalties were therefore unsustainable, and the assessee succeeded. en-us Wed, 22 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340635 Fuse bases and fuse links cleared in bulk cardboard cartons, without individual retail packing, were treated as wholesale packages rather than multi-piece retail packages. On that basis, the goods were not required to bear a retail sale price under the packaged commodities rules, so the statutory precondition for valuation under section 4A of the Central Excise Act, 1944 was absent. Valuation accordingly remained under section 4 on transaction value. The demand, interest and penalties were therefore unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340635