https://www.taxtmi.com/caselaws?id=346529 Goods cleared in larger wholesale packs containing multiple retail pouches were held to fall outside MRP-based assessment under section 4A of the Central Excise Act where the outer packs were intended for distribution through trade intermediaries and were not shown to bear MRP or be meant for retail sale as such. The fact that the inner pouches carried retail declarations did not, by itself, attract section 4A. The larger packets were treated as wholesale packages, so valuation remained under section 4 on transaction value. Consequently, the demand and penalties founded on section 4A were set aside, with consequential relief to the assessees. en-us Thu, 06 Jul 2017 00:00:00 +0530 Thu, 17 Aug 2017 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346529 Goods cleared in larger wholesale packs containing multiple retail pouches were held to fall outside MRP-based assessment under section 4A of the Central Excise Act where the outer packs were intended for distribution through trade intermediaries and were not shown to bear MRP or be meant for retail sale as such. The fact that the inner pouches carried retail declarations did not, by itself, attract section 4A. The larger packets were treated as wholesale packages, so valuation remained under section 4 on transaction value. Consequently, the demand and penalties founded on section 4A were set aside, with consequential relief to the assessees. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346529