https://www.taxtmi.com/caselaws?id=755458 Section 4A of the Central Excise Act, 1944 applies only where the goods are notified and there is a statutory obligation to declare retail sale price on the package under the relevant weights and measures law. Packages meant for industrial or institutional consumers are excluded under Rule 2A of the Packaged Commodities Rules, 1977. Toilet soaps cleared to the Canteen Stores Department were treated as supplies to an institutional consumer, not retail sales to the general public, so the MRP-based valuation conditions for Section 4A were not met. Valuation was therefore required to be made under Section 4 on transaction value, and the differential demand based on Section 4A was unsustainable. en-us Mon, 01 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755458 Section 4A of the Central Excise Act, 1944 applies only where the goods are notified and there is a statutory obligation to declare retail sale price on the package under the relevant weights and measures law. Packages meant for industrial or institutional consumers are excluded under Rule 2A of the Packaged Commodities Rules, 1977. Toilet soaps cleared to the Canteen Stores Department were treated as supplies to an institutional consumer, not retail sales to the general public, so the MRP-based valuation conditions for Section 4A were not met. Valuation was therefore required to be made under Section 4 on transaction value, and the differential demand based on Section 4A was unsustainable. Case-Laws Central Excise Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755458