https://www.taxtmi.com/caselaws?id=356782 Cylinder liners cleared in bulk to State Transport Undertakings for their own use were not liable to MRP-based valuation under section 4A of the Central Excise Act because the goods were not cleared as retail packages for retail sale and the packaging rules for MRP marking did not apply on the facts. Rule 34 could not sustain the demand after its relevant clause was omitted from 17.7.2006, and the earlier period also did not show retail sales attracting section 4A. The operative valuation was therefore under section 4, making the MRP-based demand unsustainable. en-us Fri, 15 Dec 2017 00:00:00 +0530 Wed, 04 Mar 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356782 Cylinder liners cleared in bulk to State Transport Undertakings for their own use were not liable to MRP-based valuation under section 4A of the Central Excise Act because the goods were not cleared as retail packages for retail sale and the packaging rules for MRP marking did not apply on the facts. Rule 34 could not sustain the demand after its relevant clause was omitted from 17.7.2006, and the earlier period also did not show retail sales attracting section 4A. The operative valuation was therefore under section 4, making the MRP-based demand unsustainable. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356782