Valuation of goods under Section 4A of the Central Excise Act, 1944 - reg

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.... automobile bulbs, baby powder, duplicating stencil paper, adhesive tapes, cameras, batteries, aerated water, pressure cooker, instant coffee, unrecorded audio/video cassettes, shampoo, ceramic glazed tiles, other edible preparations etc. Some of the situations, where MRP cannot be printed on the notified item, as brought out by the Commissioners, are mentioned below: 1. Bulk Supplies for personal as well as industrial use 2. Supplies in bulk against contracts to DGS&D, Govt. Deptts., restaurants/hotels etc 3. Supplies to canteen stores depots (CSD) of the defense services 4. Items supplied free with another consumer items as marketing strategy. Example, one Lux soap free with one box of Surf. 5. Items supplied free as marketing st....

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....o determine the circumstances in which sec.4A of the C.E. Act can be applied. The wording of Sec.4A(1) makes it very clear that it will apply only to such goods "…… in relation to which it is required, under the provisions of the Standards of Weights and Measures Act,1976, or the rules made there under or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods….". In other words, if there is no statutory requirement under the provisions of Weights and Measures Act to declare the retail sale price on the packages, Sec.4A will not apply. As for example, in respect of bulk sale of ice-cream to hotels/restaurants which are not meant for retail sales as such, the provisions of ....