https://www.taxtmi.com/caselaws?id=53791 Packages marked as specially packed for exclusive industrial use as raw material fall within the exemption in Rule 34 of the Packaged Commodities Rules where the marking clearly shows they are not intended for retail display or retail sale. On those facts, MRP-based assessment under section 4A of the Central Excise Act does not apply because the goods are outside the retail packaging regime. The correct basis of valuation is therefore section 4, not section 4A, when no evidence shows that the goods were meant for retail sale. en-us Tue, 01 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53791 Packages marked as specially packed for exclusive industrial use as raw material fall within the exemption in Rule 34 of the Packaged Commodities Rules where the marking clearly shows they are not intended for retail display or retail sale. On those facts, MRP-based assessment under section 4A of the Central Excise Act does not apply because the goods are outside the retail packaging regime. The correct basis of valuation is therefore section 4, not section 4A, when no evidence shows that the goods were meant for retail sale. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53791