https://www.taxtmi.com/caselaws?id=52397 Air-conditioners cleared under negotiated DGS&D supply arrangements remained assessable under Section 4A of the Central Excise Act, 1944 because the goods were notified for MRP-based valuation and were required to bear an MRP under the packaged commodities regime. The DGS&D arrangement governed only price and contractual terms; the actual supplies were made directly to the concerned departments for individual units, so the transaction was not a bulk sale to DGS&D. On those facts, the contrary decision cited was inapplicable, as it involved a different transactional structure and bulk clearance. Section 4A therefore applied, and valuation under Section 4 was not justified. en-us Tue, 16 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52397 Air-conditioners cleared under negotiated DGS&D supply arrangements remained assessable under Section 4A of the Central Excise Act, 1944 because the goods were notified for MRP-based valuation and were required to bear an MRP under the packaged commodities regime. The DGS&D arrangement governed only price and contractual terms; the actual supplies were made directly to the concerned departments for individual units, so the transaction was not a bulk sale to DGS&D. On those facts, the contrary decision cited was inapplicable, as it involved a different transactional structure and bulk clearance. Section 4A therefore applied, and valuation under Section 4 was not justified. Case-Laws Central Excise Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52397