https://www.taxtmi.com/caselaws?id=375221 Ice cream cleared in 50 ml and 100 ml catering packs for hotels, parlours and caterers was not required to bear a retail sale price and was not meant for independent retail sale. Section 4A of the Central Excise Act applies only where the package is required under the weights and measures law to declare retail sale price; on these facts, that condition was not met. The packs were therefore outside section 4A, and valuation under section 4 was proper. The revenue appeal failed. en-us Tue, 29 Jan 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375221 Ice cream cleared in 50 ml and 100 ml catering packs for hotels, parlours and caterers was not required to bear a retail sale price and was not meant for independent retail sale. Section 4A of the Central Excise Act applies only where the package is required under the weights and measures law to declare retail sale price; on these facts, that condition was not met. The packs were therefore outside section 4A, and valuation under section 4 was proper. The revenue appeal failed. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375221