https://www.taxtmi.com/caselaws?id=350138 Section 4A of the Central Excise Act applied to switchgear cleared through dealers in packaged form because the goods were sold by number, not by weight, and were not supplied directly to industrial or institutional consumers. The packaged commodity exclusion for packages exceeding the prescribed weight or volume threshold did not remove the MRP declaration requirement in these circumstances. Repacking and labelling undertaken in the factory further supported MRP-based valuation. Assessment on the basis of the maximum retail price was therefore sustained, and the challenge to the excise demand failed. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 27 Jun 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350138 Section 4A of the Central Excise Act applied to switchgear cleared through dealers in packaged form because the goods were sold by number, not by weight, and were not supplied directly to industrial or institutional consumers. The packaged commodity exclusion for packages exceeding the prescribed weight or volume threshold did not remove the MRP declaration requirement in these circumstances. Repacking and labelling undertaken in the factory further supported MRP-based valuation. Assessment on the basis of the maximum retail price was therefore sustained, and the challenge to the excise demand failed. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350138