https://www.taxtmi.com/caselaws?id=54169 Free samples packed without a declared maximum retail price were not assessable under section 4A of the Central Excise Act, 1944 because MRP-based valuation applies only where the package is one on which retail sale price declaration is statutorily required. The packaged commodities rules were directed to packages intended for retail sale, and the record showed no legal obligation to print an MRP on the sample packets. In the absence of such mandatory declaration, the goods had to be valued under section 4, even if comparable sale packages carried an MRP. en-us Mon, 06 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 13:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54169 Free samples packed without a declared maximum retail price were not assessable under section 4A of the Central Excise Act, 1944 because MRP-based valuation applies only where the package is one on which retail sale price declaration is statutorily required. The packaged commodities rules were directed to packages intended for retail sale, and the record showed no legal obligation to print an MRP on the sample packets. In the absence of such mandatory declaration, the goods had to be valued under section 4, even if comparable sale packages carried an MRP. Case-Laws Central Excise Mon, 06 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54169