TMI Blog2018 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ed did not have the Maximum Retail Price affixed, which were clearly printed with the words “Free with Mintz 500 gm. Jar.” - it is evident that the sale transaction is not in the nature of retail sale but one of bulk sale. The sub-section (2) of section 4A will not be applicable if there is no sale in retail to the ultimate customer - the valuation of the said goods will needs to be done by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the customer and paid duty on the contracted price. For convenience, the bulk purchase was cleared in packs of 80 gms. as per the requirements of the customer. The packets so cleared did not contain Maximum Retail Price but were printed with words, Free with Mintz 500 gm. Jar. The packets were cleared at the price to M/s. Confectionery Specialities Ltd., C/o M/s. Parrys Confectionery Ltd., Nel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s factory is not by way of retail sale, there is no requirement to affix MRP and hence, the duty demand under Section 4A is without justification. 6. Learned departmental representative supported the impugned order. 7. From the perusal of the case records, we find that the goods i.e., Coffee Bite Chocolates, have been cleared in bulk packs to the customers at contracted price. The packs so c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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