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<h1>CESTAT exempts cosmetics </h1> The Appellate Tribunal CESTAT, Mumbai ruled that quantities of cosmetics weighing less than 10 gms in multi-packs are exempt under Rule 34 of the ... Valuation The Appellate Tribunal CESTAT, Mumbai ruled that quantities of cosmetics weighing less than 10 gms in multi-packs are exempt under Rule 34 of the Standards of Weights and Measures Commodity Rules. The provisions of Section 4A of the Central Excise Act do not apply in such cases. The impugned order was set aside, and the appeals were allowed.
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