https://www.taxtmi.com/caselaws?id=442828 Clearances of the 14 accepted products in small packs, generally below 25 kg or 25 litres, to contractors, applicators, distributors and depots did not fall within the industrial or institutional consumer exclusion under Rule 2A of the Packaged Commodities Rules, so valuation under Section 4A of the Central Excise Act was upheld for those goods. For the remaining 27 products, classification was found to require fresh examination because the goods had not been tested and the laboratory reports and expert opinions on record were not adequately considered. The consequential valuation, together with the issues of suppression and extended limitation, was remanded for fresh adjudication. en-us Thu, 15 Jun 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442828 Clearances of the 14 accepted products in small packs, generally below 25 kg or 25 litres, to contractors, applicators, distributors and depots did not fall within the industrial or institutional consumer exclusion under Rule 2A of the Packaged Commodities Rules, so valuation under Section 4A of the Central Excise Act was upheld for those goods. For the remaining 27 products, classification was found to require fresh examination because the goods had not been tested and the laboratory reports and expert opinions on record were not adequately considered. The consequential valuation, together with the issues of suppression and extended limitation, was remanded for fresh adjudication. Case-Laws Central Excise Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442828