https://www.taxtmi.com/caselaws?id=796771 Maximum retail price declaration under the Standards of Weights and Measures (Packaged Commodities) Rules depends on whether packaged commodities are sold to industrial or institutional consumers within the Explanation to Rule 2A(b). Such sales are excluded from Chapter II requirements, including MRP declaration. Where the exclusion does not apply, valuation under section 4A of the Central Excise Act is based on the declared MRP after allowing the applicable abatement. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796771 Maximum retail price declaration under the Standards of Weights and Measures (Packaged Commodities) Rules depends on whether packaged commodities are sold to industrial or institutional consumers within the Explanation to Rule 2A(b). Such sales are excluded from Chapter II requirements, including MRP declaration. Where the exclusion does not apply, valuation under section 4A of the Central Excise Act is based on the declared MRP after allowing the applicable abatement. Case-Laws Central Excise Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796771