https://www.taxtmi.com/caselaws?id=32404 Section 4A valuation for a multi-piece package depends on the package character and the markings on the individual items. Where each constituent item bears a clear MRP, is not marked as prohibited from separate sale, and can in fact be detached and sold separately, the circular on multi-piece packs requires duty to be computed on the aggregate of the individual MRPs rather than on a lower combined-pack MRP. On the recorded facts, the soap cakes retained separate MRPs and were capable of separate sale, so the combined pack was not assessed on the special combined MRP and the Revenue's valuation view was sustained. en-us Thu, 11 Dec 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32404 Section 4A valuation for a multi-piece package depends on the package character and the markings on the individual items. Where each constituent item bears a clear MRP, is not marked as prohibited from separate sale, and can in fact be detached and sold separately, the circular on multi-piece packs requires duty to be computed on the aggregate of the individual MRPs rather than on a lower combined-pack MRP. On the recorded facts, the soap cakes retained separate MRPs and were capable of separate sale, so the combined pack was not assessed on the special combined MRP and the Revenue's valuation view was sustained. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32404