https://www.taxtmi.com/caselaws?id=375120 Section 4A valuation under the Central Excise Act applies only where goods are linked to retail sale price and an element of sale to the ultimate consumer exists. Free soaps distributed with other products, marked with MRP that was scored out and labelled not for sale, were treated as non-sale items; the printed MRP was only informational. On that basis, the retail sale price mechanism was held inapplicable, and the duty demand based on section 4A could not be sustained. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375120 Section 4A valuation under the Central Excise Act applies only where goods are linked to retail sale price and an element of sale to the ultimate consumer exists. Free soaps distributed with other products, marked with MRP that was scored out and labelled not for sale, were treated as non-sale items; the printed MRP was only informational. On that basis, the retail sale price mechanism was held inapplicable, and the duty demand based on section 4A could not be sustained. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375120