https://www.taxtmi.com/caselaws?id=351869 Goods cleared in standard packages bearing MRP remained assessable under section 4A because the relevant test was whether the packages were required to carry retail price declaration under the packaged commodity rules, not the identity of the eventual buyer. In the absence of any marking that they were meant for industrial use, the Rule 34 exclusion was unavailable, so valuation under section 4 was rejected. On limitation, declarations had disclosed section 4A assessment and there was no material of suppression or mala fide intent, so the extended period could not be sustained and the demand was time-barred. en-us Wed, 02 Aug 2017 00:00:00 +0530 Mon, 01 Jan 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351869 Goods cleared in standard packages bearing MRP remained assessable under section 4A because the relevant test was whether the packages were required to carry retail price declaration under the packaged commodity rules, not the identity of the eventual buyer. In the absence of any marking that they were meant for industrial use, the Rule 34 exclusion was unavailable, so valuation under section 4 was rejected. On limitation, declarations had disclosed section 4A assessment and there was no material of suppression or mala fide intent, so the extended period could not be sustained and the demand was time-barred. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351869