https://www.taxtmi.com/caselaws?id=348111 Branded chewing tobacco cleared in multi-piece packs was examined under the retail-sale valuation framework to determine whether the larger pack itself was intended for retail sale and required an independent retail price declaration. Because each smaller pouch carried the prescribed particulars and the outer pack reflected only the individual pouch MRP, the later-period valuation under Section 4 was treated as correct after the relevant packaging provisions ceased to apply from 14/01/2007, while the earlier period remained governed by Section 4A. Penalty under Rule 25 was held unwarranted in this interpretative dispute, and the appeals were rejected apart from relief on penalty. en-us Tue, 22 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348111 Branded chewing tobacco cleared in multi-piece packs was examined under the retail-sale valuation framework to determine whether the larger pack itself was intended for retail sale and required an independent retail price declaration. Because each smaller pouch carried the prescribed particulars and the outer pack reflected only the individual pouch MRP, the later-period valuation under Section 4 was treated as correct after the relevant packaging provisions ceased to apply from 14/01/2007, while the earlier period remained governed by Section 4A. Penalty under Rule 25 was held unwarranted in this interpretative dispute, and the appeals were rejected apart from relief on penalty. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348111