https://www.taxtmi.com/caselaws?id=347102 Air-conditioners up to 3.0 TR sold directly to customers were treated as goods assessable under section 4A of the Central Excise Act, 1944, not under section 4, because they were covered by Notification No. 13/2002-CE(NT), fell within the packaged commodities regime, were not excluded by Rule 34, and carried MRP declarations at clearance. The Tribunal relied on the supporting circular, case law, and the settled principle that MRP-based valuation applies once the statutory conditions for section 4A are met. The impugned order was sustained and the demand, penalty, and interest did not survive. en-us Thu, 15 Jun 2017 00:00:00 +0530 Tue, 29 Aug 2017 07:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347102 Air-conditioners up to 3.0 TR sold directly to customers were treated as goods assessable under section 4A of the Central Excise Act, 1944, not under section 4, because they were covered by Notification No. 13/2002-CE(NT), fell within the packaged commodities regime, were not excluded by Rule 34, and carried MRP declarations at clearance. The Tribunal relied on the supporting circular, case law, and the settled principle that MRP-based valuation applies once the statutory conditions for section 4A are met. The impugned order was sustained and the demand, penalty, and interest did not survive. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347102