https://www.taxtmi.com/caselaws?id=353982 The Tribunal concluded that the valuation of aerated water sold to institutional consumers should be under Section 4A of the Central Excise Act, 1944, as the presence of Maximum Retail Price (MRP) on the packages indicated an intention for retail sale. The impugned order was set aside, and the appeal was allowed, affirming the appellant's correct valuation method under Section 4A. 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 The Tribunal concluded that the valuation of aerated water sold to institutional consumers should be under Section 4A of the Central Excise Act, 1944, as the presence of Maximum Retail Price (MRP) on the packages indicated an intention for retail sale. The impugned order was set aside, and the appeal was allowed, affirming the appellant's correct valuation method under Section 4A. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353982