https://www.taxtmi.com/caselaws?id=441287 Packaged notebook computers imported for supply to an educational institution were treated as institutional-consumer goods, so the retail-sale valuation regime under Section 4A did not apply merely because the packages bore MRP markings. Because the 2011 Packaged Commodities Rules excluded commodities meant for institutional consumers from retail-sale requirements, the statutory conditions for MRP-based assessment were not satisfied. The goods were therefore assessable on transaction value under Section 4, and the reassessment on that basis, with consequential refund eligibility, was upheld. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441287 Packaged notebook computers imported for supply to an educational institution were treated as institutional-consumer goods, so the retail-sale valuation regime under Section 4A did not apply merely because the packages bore MRP markings. Because the 2011 Packaged Commodities Rules excluded commodities meant for institutional consumers from retail-sale requirements, the statutory conditions for MRP-based assessment were not satisfied. The goods were therefore assessable on transaction value under Section 4, and the reassessment on that basis, with consequential refund eligibility, was upheld. Case-Laws Customs Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441287