https://www.taxtmi.com/caselaws?id=380143 Toothbrushes cleared in bulk, combo packs or naked condition for free distribution with toothpaste were held not liable to valuation under section 4A of the Central Excise Act on MRP basis because the decisive test is whether the package is statutorily required to declare retail sale price under the metrology law. As the goods were not supplied as retail packages and were not sold in retail by the manufacturer or buyer, section 4A did not apply. Valuation therefore had to be under section 4 on transaction value, and the demand based on MRP valuation could not be sustained. en-us Mon, 13 May 2019 00:00:00 +0530 Wed, 15 May 2019 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380143 Toothbrushes cleared in bulk, combo packs or naked condition for free distribution with toothpaste were held not liable to valuation under section 4A of the Central Excise Act on MRP basis because the decisive test is whether the package is statutorily required to declare retail sale price under the metrology law. As the goods were not supplied as retail packages and were not sold in retail by the manufacturer or buyer, section 4A did not apply. Valuation therefore had to be under section 4 on transaction value, and the demand based on MRP valuation could not be sustained. Case-Laws Central Excise Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380143