https://www.taxtmi.com/caselaws?id=391738 Section 4A valuation applies only where the goods are specified and the law requires declaration of the retail sale price on the package. Because shampoo sachets of 10 ml or less were not required under the packaged commodities rules to bear MRP, mere voluntary affixation of MRP by the manufacturer did not attract Section 4A. The sachets therefore had to be assessed under Section 4, and the MRP-based demand was unsustainable. The applicable principle is that statutory liability to declare retail sale price is a prerequisite for Section 4A assessment. en-us Tue, 28 Jan 2020 00:00:00 +0530 Thu, 07 Nov 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391738 Section 4A valuation applies only where the goods are specified and the law requires declaration of the retail sale price on the package. Because shampoo sachets of 10 ml or less were not required under the packaged commodities rules to bear MRP, mere voluntary affixation of MRP by the manufacturer did not attract Section 4A. The sachets therefore had to be assessed under Section 4, and the MRP-based demand was unsustainable. The applicable principle is that statutory liability to declare retail sale price is a prerequisite for Section 4A assessment. Case-Laws Central Excise Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391738