https://www.taxtmi.com/caselaws?id=349048 Promotional packs supplied free with another product and marked "Free. Not for Sale" were not assessable under Section 4A on an MRP basis because no law required the declaration of retail sale price for those packs. The valuation regime under Section 4A applies only to packages legally required to bear MRP under the weights and measures framework; where the goods are not retail packages and fall outside the packaged commodities rules, including the exemption for specially packed industry-use goods, valuation must be under Section 4 on transaction value. The MRP-based demand was therefore unsustainable. en-us Tue, 26 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349048 Promotional packs supplied free with another product and marked "Free. Not for Sale" were not assessable under Section 4A on an MRP basis because no law required the declaration of retail sale price for those packs. The valuation regime under Section 4A applies only to packages legally required to bear MRP under the weights and measures framework; where the goods are not retail packages and fall outside the packaged commodities rules, including the exemption for specially packed industry-use goods, valuation must be under Section 4 on transaction value. The MRP-based demand was therefore unsustainable. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349048