https://www.taxtmi.com/caselaws?id=387149 Toothbrushes cleared in bulk, combo packs or as naked goods for free distribution with toothpaste were not assessable on MRP basis under section 4A of the Central Excise Act, 1944 because they were not retail sale packages required to declare retail sale price under the Standards of Weights and Measures regime. Where goods are supplied under promotional or free-gift arrangements and are not intended for retail sale, section 4A is not attracted merely because the goods are otherwise notified goods. Valuation under section 4 on transaction value basis was therefore the correct method, and the MRP-based demand failed. en-us Tue, 15 Oct 2019 00:00:00 +0530 Fri, 18 Oct 2019 07:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387149 Toothbrushes cleared in bulk, combo packs or as naked goods for free distribution with toothpaste were not assessable on MRP basis under section 4A of the Central Excise Act, 1944 because they were not retail sale packages required to declare retail sale price under the Standards of Weights and Measures regime. Where goods are supplied under promotional or free-gift arrangements and are not intended for retail sale, section 4A is not attracted merely because the goods are otherwise notified goods. Valuation under section 4 on transaction value basis was therefore the correct method, and the MRP-based demand failed. Case-Laws Central Excise Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387149