https://www.taxtmi.com/caselaws?id=34410 Section 4A valuation applies only to goods required to declare retail sale price under the Packaged Commodities Rules and validly notified for MRP-based assessment. Sachet packs containing less than 10 gms or 10 ml fell within the quantity exemption in Rule 34, and the record did not show direct sale to consumers. On the facts, the packs were treated as wholesale packages intended for sale through intermediaries, not as multi piece retail packages under Rule 2(j). As a result, the goods remained outside the Packaged Commodities Rules and MRP-based valuation was not attracted, so the demand could not be sustained. en-us Tue, 06 Jan 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34410 Section 4A valuation applies only to goods required to declare retail sale price under the Packaged Commodities Rules and validly notified for MRP-based assessment. Sachet packs containing less than 10 gms or 10 ml fell within the quantity exemption in Rule 34, and the record did not show direct sale to consumers. On the facts, the packs were treated as wholesale packages intended for sale through intermediaries, not as multi piece retail packages under Rule 2(j). As a result, the goods remained outside the Packaged Commodities Rules and MRP-based valuation was not attracted, so the demand could not be sustained. Case-Laws Central Excise Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34410