https://www.taxtmi.com/caselaws?id=353982 Packaged excisable aerated water supplied to institutional buyers remained assessable under Section 4A because the goods were cleared in packages bearing MRP, and no exempt category under the packaged commodities rules was shown. The institutional nature of the supply did not, by itself, displace the statutory scheme requiring retail-price-based valuation where MRP declaration applied. On that basis, the order treated valuation under Section 4A as correct and rejected the Revenue's attempt to apply Section 4. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353982 Packaged excisable aerated water supplied to institutional buyers remained assessable under Section 4A because the goods were cleared in packages bearing MRP, and no exempt category under the packaged commodities rules was shown. The institutional nature of the supply did not, by itself, displace the statutory scheme requiring retail-price-based valuation where MRP declaration applied. On that basis, the order treated valuation under Section 4A as correct and rejected the Revenue's attempt to apply Section 4. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353982