https://www.taxtmi.com/caselaws?id=368996 Goods cleared to wholesale dealers in bulk boxes for onward distribution were treated as wholesale packages under the Packaged Commodities Rules, not retail packages. Because Rule 29 required only wholesale declarations and did not require declaration of retail sale price, the statutory condition for valuation under Section 4A of the Central Excise Act, 1944 was not met. In the absence of a legal requirement to affix MRP on these packages, valuation had to be made under Section 4. The demand based on Section 4A was therefore unsustainable. en-us Fri, 07 Sep 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368996 Goods cleared to wholesale dealers in bulk boxes for onward distribution were treated as wholesale packages under the Packaged Commodities Rules, not retail packages. Because Rule 29 required only wholesale declarations and did not require declaration of retail sale price, the statutory condition for valuation under Section 4A of the Central Excise Act, 1944 was not met. In the absence of a legal requirement to affix MRP on these packages, valuation had to be made under Section 4. The demand based on Section 4A was therefore unsustainable. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368996