https://www.taxtmi.com/caselaws?id=346037 Chewing tobacco pouches packed in larger bundles of 20/27 units were held not to fall under MRP-based valuation because the outer packs were wholesale packages intended for intermediaries, not direct retail sale. In the absence of reliable material showing that the larger packs bore MRP or were meant for retail distribution, the valuation scheme under Section 4A of the Central Excise Act, 1944, did not apply merely because the inner pouches carried markings. On the admitted facts, the goods were assessable under Section 4, and a demand based on Section 4A could not be sustained. en-us Thu, 06 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346037 Chewing tobacco pouches packed in larger bundles of 20/27 units were held not to fall under MRP-based valuation because the outer packs were wholesale packages intended for intermediaries, not direct retail sale. In the absence of reliable material showing that the larger packs bore MRP or were meant for retail distribution, the valuation scheme under Section 4A of the Central Excise Act, 1944, did not apply merely because the inner pouches carried markings. On the admitted facts, the goods were assessable under Section 4, and a demand based on Section 4A could not be sustained. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346037