excise concept query

as the hand blenders has been cleared with the the Juicer / Mixer / Grinder, and shown in invoice as free, the same is subject to a) consolidated rate for JMF+ hand blender at factory gate, or b) the company has to reverse the input credit taken on the portion of hand blenders for rating the hand blender as zero value.

this judgement is about section 4A (retail sale price) where there is a requirement under standard of weight and measure act to mention MRP on goods sold in package

and under this section also goods sold for free shall be valued acc to rule 4

but when goods are sold in a multi pack (and sec 4A is applicable) then MRP on pack should be considered

if

Items in the multi pack have clear marking that goods cannot be sold separetely OR

if there is no marking(as mentioned above) on individual items then MRP of individual items must be scored out and if MRP is not scored out then aggregate MRP of individual items would be considered OR

the item is supplied free and no market price is printed on it or clear indication that it will be supplied free

then MRP on the multi pack should be considered