https://www.taxtmi.com/caselaws?id=373735 Chewing tobacco cleared in multi-piece packs of small retail pouches was held not assessable under MRP-based valuation, because the pouches were exempt from retail sale price declaration under the Legal Metrology rules and the larger packs were treated as wholesale packages, not retail consumer packs. Section 4A of the Central Excise Act applies only where goods are notified for MRP-based valuation and the packaging regime requires retail sale price declaration. In the absence of those preconditions, valuation had to proceed under section 4 on transaction value, so the alleged short-levy demand could not stand and the departmental challenge failed. en-us Wed, 17 Oct 2018 00:00:00 +0530 Sat, 19 Jan 2019 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373735 Chewing tobacco cleared in multi-piece packs of small retail pouches was held not assessable under MRP-based valuation, because the pouches were exempt from retail sale price declaration under the Legal Metrology rules and the larger packs were treated as wholesale packages, not retail consumer packs. Section 4A of the Central Excise Act applies only where goods are notified for MRP-based valuation and the packaging regime requires retail sale price declaration. In the absence of those preconditions, valuation had to proceed under section 4 on transaction value, so the alleged short-levy demand could not stand and the departmental challenge failed. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373735