https://www.taxtmi.com/caselaws?id=31653 Section 4A excise valuation applies only where the package is required under the weights and measures law to declare retail sale price and there is a sale element in the supply of that package. Where toothpaste is cleared for free distribution along with another product, without any sale of the package itself, the condition for printing or displaying retail sale price is not met and Section 4A cannot be invoked. On that basis, free-supply toothpaste packages fall outside the Section 4A valuation regime, and the related demand and penalties are unsustainable. en-us Fri, 01 Aug 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31653 Section 4A excise valuation applies only where the package is required under the weights and measures law to declare retail sale price and there is a sale element in the supply of that package. Where toothpaste is cleared for free distribution along with another product, without any sale of the package itself, the condition for printing or displaying retail sale price is not met and Section 4A cannot be invoked. On that basis, free-supply toothpaste packages fall outside the Section 4A valuation regime, and the related demand and penalties are unsustainable. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31653