https://www.taxtmi.com/caselaws?id=359279 The Tribunal classified SDIC tablets as disinfectants packed for retail sale under Chapter 3808 of the Central Excise Tariff, based on Section Note 2 to Section VI. Emphasizing the importance of proper classification for goods packed for retail sale, the Tribunal applied MRP-based valuation for excise duty, considering the goods' retail packaging with labeled MRPs. Despite being cleared wholesale, the tablets were deemed intended for retail sale, leading to the Tribunal allowing the Revenue's appeals and restoring the Original Authorities' orders. en-us Tue, 24 Apr 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359279 The Tribunal classified SDIC tablets as disinfectants packed for retail sale under Chapter 3808 of the Central Excise Tariff, based on Section Note 2 to Section VI. Emphasizing the importance of proper classification for goods packed for retail sale, the Tribunal applied MRP-based valuation for excise duty, considering the goods' retail packaging with labeled MRPs. Despite being cleared wholesale, the tablets were deemed intended for retail sale, leading to the Tribunal allowing the Revenue's appeals and restoring the Original Authorities' orders. Case-Laws Central Excise Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359279