https://www.taxtmi.com/caselaws?id=780608 Laptops cleared in bulk to a Government undertaking for free distribution to students were held to remain assessable under Section 4A of the Central Excise Act, 1944 on retail sale price basis. The Tribunal treated the recipient as neither an institutional consumer nor an industrial consumer, applying the settled view that institutional consumer status is confined to purchases for service industry use. As the procurement was for free distribution and not for service industry or industrial consumption, the goods did not escape MRP-based valuation under Section 4A. The demand founded on non-application of Section 4A was rejected and the duty demand was deleted. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780608 Laptops cleared in bulk to a Government undertaking for free distribution to students were held to remain assessable under Section 4A of the Central Excise Act, 1944 on retail sale price basis. The Tribunal treated the recipient as neither an institutional consumer nor an industrial consumer, applying the settled view that institutional consumer status is confined to purchases for service industry use. As the procurement was for free distribution and not for service industry or industrial consumption, the goods did not escape MRP-based valuation under Section 4A. The demand founded on non-application of Section 4A was rejected and the duty demand was deleted. Case-Laws Central Excise Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780608