https://www.taxtmi.com/caselaws?id=751040 Section 4A valuation applies only to goods specifically notified for retail sale price-based assessment, and the notified abatement must be linked to the MRP declared on each such good. For combination packs containing dissimilar excisable goods, each separately notified under section 4A and each carrying its own MRP and abatement structure, the combined MRP of the pack cannot replace the individual MRPs. A composite pack of dissimilar items has no separate identity for central excise valuation, so assessment must be done item-wise on the respective MRPs. The contrary demand was therefore unsustainable. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 05:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751040 Section 4A valuation applies only to goods specifically notified for retail sale price-based assessment, and the notified abatement must be linked to the MRP declared on each such good. For combination packs containing dissimilar excisable goods, each separately notified under section 4A and each carrying its own MRP and abatement structure, the combined MRP of the pack cannot replace the individual MRPs. A composite pack of dissimilar items has no separate identity for central excise valuation, so assessment must be done item-wise on the respective MRPs. The contrary demand was therefore unsustainable. Case-Laws Central Excise Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751040