https://www.taxtmi.com/caselaws?id=393694 A composite wholesale pack of bubble gums and toffees cleared together had to be valued in the form in which it was sold, because the pack was not a retail sale pack and its contents could not be split for separate application of Section 4A and Section 4. The tribunal applied the settled principle that valuation of a composite clearance must follow the nature of the goods as cleared, not an artificial segregation of components. As the proposed demand did not value the entire pack under the correct provision, the revenue's approach was held unsustainable and the appeal failed. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393694 A composite wholesale pack of bubble gums and toffees cleared together had to be valued in the form in which it was sold, because the pack was not a retail sale pack and its contents could not be split for separate application of Section 4A and Section 4. The tribunal applied the settled principle that valuation of a composite clearance must follow the nature of the goods as cleared, not an artificial segregation of components. As the proposed demand did not value the entire pack under the correct provision, the revenue's approach was held unsustainable and the appeal failed. Case-Laws Central Excise Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393694