https://www.taxtmi.com/caselaws?id=435148 Toothbrushes cleared in bulk cartons for inclusion in a promotional free-supply pack were held assessable under Section 4, because the bulk packages were not required to declare retail sale price under the Standards of Weights and Measures law or the Packaged Commodities Rules. The statutory precondition for Section 4A was therefore absent. The Tribunal applied the principle that the same notified commodity may attract Section 4A only when MRP declaration is mandatory, and Section 4 where goods are supplied without such retail-pack compliance. The impugned order was found unsustainable and the appeal succeeded. en-us Tue, 07 Feb 2023 00:00:00 +0530 Tue, 14 Mar 2023 08:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435148 Toothbrushes cleared in bulk cartons for inclusion in a promotional free-supply pack were held assessable under Section 4, because the bulk packages were not required to declare retail sale price under the Standards of Weights and Measures law or the Packaged Commodities Rules. The statutory precondition for Section 4A was therefore absent. The Tribunal applied the principle that the same notified commodity may attract Section 4A only when MRP declaration is mandatory, and Section 4 where goods are supplied without such retail-pack compliance. The impugned order was found unsustainable and the appeal succeeded. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435148