https://www.taxtmi.com/caselaws?id=457003 Sugar confectionery sold in 500-gram wholesale packs, where each individual piece weighed less than 10 grams, was held not to attract valuation under Section 4A because the relevant unit for assessment was the individual piece, not the outer pack, and no retail sale price was required to be affixed under the applicable Packaged Commodities Rules. The goods were therefore assessable under Section 4. The demand under Section 11D was also found unsustainable because that provision applies only where duty is actually collected from the buyer and not deposited with the Government; here, credit notes were issued and the differential amount was not retained as collected duty. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 30 Aug 2024 19:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457003 Sugar confectionery sold in 500-gram wholesale packs, where each individual piece weighed less than 10 grams, was held not to attract valuation under Section 4A because the relevant unit for assessment was the individual piece, not the outer pack, and no retail sale price was required to be affixed under the applicable Packaged Commodities Rules. The goods were therefore assessable under Section 4. The demand under Section 11D was also found unsustainable because that provision applies only where duty is actually collected from the buyer and not deposited with the Government; here, credit notes were issued and the differential amount was not retained as collected duty. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457003