https://www.taxtmi.com/caselaws?id=53124 Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 was applied to multi-piece packages whose aggregate net content did not exceed the prescribed limit, so the packages were exempt from mandatory MRP declaration. On that basis, Section 4A of the Central Excise Act, 1944 was not attracted because valuation on retail sale price basis depends on a statutory requirement to declare retail sale price on the package. The Board circular relied on by Revenue could not override the plain wording of the rule, and the earlier view in the assessee's own matter was followed. Valuation under Section 4 therefore remained applicable. en-us Thu, 07 Oct 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53124 Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 was applied to multi-piece packages whose aggregate net content did not exceed the prescribed limit, so the packages were exempt from mandatory MRP declaration. On that basis, Section 4A of the Central Excise Act, 1944 was not attracted because valuation on retail sale price basis depends on a statutory requirement to declare retail sale price on the package. The Board circular relied on by Revenue could not override the plain wording of the rule, and the earlier view in the assessee's own matter was followed. Valuation under Section 4 therefore remained applicable. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53124