https://www.taxtmi.com/caselaws?id=54542 Section 4A of the Central Excise Act, 1944 applies only where another law requires retail sale price to be declared on the package. Export consignments of razor blades to Nepal were not subject to any shown legal obligation to mark MRP, and the packaged commodities rules excluded export packages from that requirement. The Board's instructions were consistent with assessment under Section 4 or Section 4A depending on the applicable legal condition. On that basis, export consignments lacking any MRP-marking requirement had to be valued under Section 4 on transaction value, and Section 4A was held inapplicable. en-us Wed, 10 Aug 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54542 Section 4A of the Central Excise Act, 1944 applies only where another law requires retail sale price to be declared on the package. Export consignments of razor blades to Nepal were not subject to any shown legal obligation to mark MRP, and the packaged commodities rules excluded export packages from that requirement. The Board's instructions were consistent with assessment under Section 4 or Section 4A depending on the applicable legal condition. On that basis, export consignments lacking any MRP-marking requirement had to be valued under Section 4 on transaction value, and Section 4A was held inapplicable. Case-Laws Central Excise Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54542