https://www.taxtmi.com/caselaws?id=199737 The court upheld the constitutionality of section 4A of the Central Excise Act, 1944, allowing excise duty to be levied on the MRP of specified goods. It determined that the legislative change was within the Union Parliament's competence. Additionally, the court clarified that excise duty on free samples provided to doctors should be levied under section 4 of the Act, not section 4A, as these samples do not carry an MRP and are not intended for sale. Any previous instructions to the contrary were set aside. en-us Thu, 05 Oct 2017 00:00:00 +0530 Mon, 30 Apr 2018 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199737 The court upheld the constitutionality of section 4A of the Central Excise Act, 1944, allowing excise duty to be levied on the MRP of specified goods. It determined that the legislative change was within the Union Parliament's competence. Additionally, the court clarified that excise duty on free samples provided to doctors should be levied under section 4 of the Act, not section 4A, as these samples do not carry an MRP and are not intended for sale. Any previous instructions to the contrary were set aside. Case-Laws Central Excise Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199737