https://www.taxtmi.com/caselaws?id=353984 Section 4A of the Central Excise Act, 1944 applies only where packaged goods are statutorily required to declare retail sale price under the Standards of Weights and Measures Act, 1976 or the Packaged Commodities Rules. Yeast cleared in packs marked for industrial use only and specially made for the bakery industry fell within the exemption under Rule 34, so no mandatory MRP declaration existed. In the absence of that statutory obligation, valuation could not be made under section 4A, even though the goods were otherwise notified. The goods were therefore assessable under section 4, and any demand founded on section 4A was not sustainable. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353984 Section 4A of the Central Excise Act, 1944 applies only where packaged goods are statutorily required to declare retail sale price under the Standards of Weights and Measures Act, 1976 or the Packaged Commodities Rules. Yeast cleared in packs marked for industrial use only and specially made for the bakery industry fell within the exemption under Rule 34, so no mandatory MRP declaration existed. In the absence of that statutory obligation, valuation could not be made under section 4A, even though the goods were otherwise notified. The goods were therefore assessable under section 4, and any demand founded on section 4A was not sustainable. Case-Laws Wealth-tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353984