https://www.taxtmi.com/caselaws?id=437578 Individual sugar confectionery weighing less than 10 grams was not liable to MRP-based valuation under Section 4A because Rule 34(b) of the Packaged Commodities Rules exempted such packages from retail sale price declaration; valuation therefore correctly fell under Section 4 on transaction value. Section 11D also could not be invoked, as the differential duty shown in invoices was later reversed by credit notes and was not actually retained as duty collected from buyers. On both issues, the Revenue's case failed and the assessee succeeded. en-us Wed, 03 May 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437578 Individual sugar confectionery weighing less than 10 grams was not liable to MRP-based valuation under Section 4A because Rule 34(b) of the Packaged Commodities Rules exempted such packages from retail sale price declaration; valuation therefore correctly fell under Section 4 on transaction value. Section 11D also could not be invoked, as the differential duty shown in invoices was later reversed by credit notes and was not actually retained as duty collected from buyers. On both issues, the Revenue's case failed and the assessee succeeded. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437578