https://www.taxtmi.com/caselaws?id=344489 Talcum powder cleared in 25 gram packs as free goods with bathing bars, and marked as not intended for retail sale, was held to fall outside Section 4A valuation because no MRP was required on the packages. Rule 3 of the Packaged Commodities Rules excludes goods not intended for retail sale, and the Board circular recognised that free promotional supplies without a statutory MRP obligation are not assessable under Section 4A. The goods were therefore correctly valued under Section 4, and the demand was unsustainable. en-us Tue, 13 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344489 Talcum powder cleared in 25 gram packs as free goods with bathing bars, and marked as not intended for retail sale, was held to fall outside Section 4A valuation because no MRP was required on the packages. Rule 3 of the Packaged Commodities Rules excludes goods not intended for retail sale, and the Board circular recognised that free promotional supplies without a statutory MRP obligation are not assessable under Section 4A. The goods were therefore correctly valued under Section 4, and the demand was unsustainable. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344489