https://www.taxtmi.com/caselaws?id=435565 Valuation under Section 4A of the Central Excise Act, 1944 applies only to notified goods covered by the packaged commodities regime and subject to a legal requirement to declare retail price. Sales to institutional consumers are exempt under the Legal Metrology (Packaged Commodities) Rules, 2011, and bulk supplies to military and paramilitary institutions were not retail sales to the final consumer. Mere affixation of MRP did not attract Section 4A without a statutory mandate and a qualifying retail sale, so the notification benefit was unavailable. en-us Tue, 21 Mar 2023 00:00:00 +0530 Tue, 26 Sep 2023 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435565 Valuation under Section 4A of the Central Excise Act, 1944 applies only to notified goods covered by the packaged commodities regime and subject to a legal requirement to declare retail price. Sales to institutional consumers are exempt under the Legal Metrology (Packaged Commodities) Rules, 2011, and bulk supplies to military and paramilitary institutions were not retail sales to the final consumer. Mere affixation of MRP did not attract Section 4A without a statutory mandate and a qualifying retail sale, so the notification benefit was unavailable. Case-Laws Central Excise Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435565