https://www.taxtmi.com/caselaws?id=779333 Imported spare parts and components cleared only to industrial consumers, whether directly or through distributors or stockists, were treated as outside MRP-based assessment under Section 4A of the Central Excise Act, 1944. The applicable Legal Metrology framework excludes packages meant for industrial or institutional consumers and packages not intended for retail sale, so the absence of a direct manufacturer-to-consumer sale did not by itself convert the supplies into retail sales. On the facts recorded, the declared retail sale price was irrelevant because the goods were not retail-packaged commodities, and additional duty based on MRP valuation was therefore not sustainable. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779333 Imported spare parts and components cleared only to industrial consumers, whether directly or through distributors or stockists, were treated as outside MRP-based assessment under Section 4A of the Central Excise Act, 1944. The applicable Legal Metrology framework excludes packages meant for industrial or institutional consumers and packages not intended for retail sale, so the absence of a direct manufacturer-to-consumer sale did not by itself convert the supplies into retail sales. On the facts recorded, the declared retail sale price was irrelevant because the goods were not retail-packaged commodities, and additional duty based on MRP valuation was therefore not sustainable. Case-Laws Customs Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779333