https://www.taxtmi.com/caselaws?id=755256 Section 4A of the Central Excise Act applies only where the packaged commodity rules require retail sale price declaration on the relevant package. A group package must be intended for retail sale, while a wholesale package is meant for sale to an intermediary rather than direct sale to a single consumer. On the stated facts, HDPE bags containing 100 poly packs were cleared to distributors and dealers, and the outer bags were treated as wholesale packages that did not require retail price declaration. Mere printing of MRP on such a package does not by itself attract Section 4A. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 09 Jul 2024 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755256 Section 4A of the Central Excise Act applies only where the packaged commodity rules require retail sale price declaration on the relevant package. A group package must be intended for retail sale, while a wholesale package is meant for sale to an intermediary rather than direct sale to a single consumer. On the stated facts, HDPE bags containing 100 poly packs were cleared to distributors and dealers, and the outer bags were treated as wholesale packages that did not require retail price declaration. Mere printing of MRP on such a package does not by itself attract Section 4A. Case-Laws Central Excise Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755256