https://www.taxtmi.com/caselaws?id=362588 Insulated wares cleared in loose form after removal of brand name, logo and packing identification were treated as non-packaged goods, so MRP-based valuation under Section 4A of the Central Excise Act, 1944 did not apply. Because the goods were sold in bulk as loose articles, they did not satisfy the requirements of the Standard of Weights and Measures (Packaged Commodities) Rules, 1977, including Rule 2A. Valuation therefore had to be made under Section 4, not Section 4A, and the demand and penalty were set aside. en-us Fri, 08 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362588 Insulated wares cleared in loose form after removal of brand name, logo and packing identification were treated as non-packaged goods, so MRP-based valuation under Section 4A of the Central Excise Act, 1944 did not apply. Because the goods were sold in bulk as loose articles, they did not satisfy the requirements of the Standard of Weights and Measures (Packaged Commodities) Rules, 1977, including Rule 2A. Valuation therefore had to be made under Section 4, not Section 4A, and the demand and penalty were set aside. Case-Laws Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362588