https://www.taxtmi.com/caselaws?id=31656 Goods cleared in 50 ml bottles for free distribution, without any element of retail sale, were not assessable under section 4A of the Central Excise Act, 1944. The governing principle applied was that section 4A operates only where the package is required to bear a retail sale price and is covered by the standards of weights and measures framework. Where the goods are supplied free, the retail sale price requirement is irrelevant and valuation falls under section 4. On that basis, the demand founded on section 4A valuation was held unsustainable and valuation under section 4 was upheld. en-us Mon, 24 Sep 2007 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31656 Goods cleared in 50 ml bottles for free distribution, without any element of retail sale, were not assessable under section 4A of the Central Excise Act, 1944. The governing principle applied was that section 4A operates only where the package is required to bear a retail sale price and is covered by the standards of weights and measures framework. Where the goods are supplied free, the retail sale price requirement is irrelevant and valuation falls under section 4. On that basis, the demand founded on section 4A valuation was held unsustainable and valuation under section 4 was upheld. Case-Laws Central Excise Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31656