https://www.taxtmi.com/caselaws?id=54330 Water bottles cleared as a 12-bottle wrapper pack with the maximum retail price printed on the outer pack were treated as a packaged commodity under the Standards of Weights and Measures Act, because goods packed in a bottle, tin, wrapper or similar unit suitable for sale qualify as retail packing. On that basis, valuation was held to fall under Section 4A of the Central Excise Act on MRP basis, not under Section 4. The article notes that this aligns with the Tribunal's earlier view that retail packs bearing MRP on the pack attract Section 4A. en-us Tue, 05 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54330 Water bottles cleared as a 12-bottle wrapper pack with the maximum retail price printed on the outer pack were treated as a packaged commodity under the Standards of Weights and Measures Act, because goods packed in a bottle, tin, wrapper or similar unit suitable for sale qualify as retail packing. On that basis, valuation was held to fall under Section 4A of the Central Excise Act on MRP basis, not under Section 4. The article notes that this aligns with the Tribunal's earlier view that retail packs bearing MRP on the pack attract Section 4A. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54330