https://www.taxtmi.com/caselaws?id=31049 Rule 34(a) excludes MRP-based valuation only where the package itself clearly and unambiguously states that the goods are specially packed for the exclusive use of an industry. Intended end-use alone, including supply to hotels, is not enough, and a model number or similar description does not satisfy the exemption. Where the packaging lacks such express marking, the goods remain subject to assessment under Section 4A on MRP basis rather than Section 4 valuation. The ratio applied is that special packing must be evident from the package itself, not inferred from the buyer or end-use. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31049 Rule 34(a) excludes MRP-based valuation only where the package itself clearly and unambiguously states that the goods are specially packed for the exclusive use of an industry. Intended end-use alone, including supply to hotels, is not enough, and a model number or similar description does not satisfy the exemption. Where the packaging lacks such express marking, the goods remain subject to assessment under Section 4A on MRP basis rather than Section 4 valuation. The ratio applied is that special packing must be evident from the package itself, not inferred from the buyer or end-use. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31049