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<h1>Appellants win appeal on lipstick valuation under Central Excise Act, 1944. Precedents applied.</h1> <h3>VENKATESWARA CANS PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI</h3> The appellants succeeded in the case regarding the valuation of lipsticks under Section 4 or 4A of the Central Excise Act, 1944. The impugned order was ... Valuation - lipsticks of 10 gms or less - valued under Section 4 or 4A of the Central Excise Act, 1944? The judgment concerns the valuation of lipsticks of 10 gms or less under Section 4 or 4A of the Central Excise Act, 1944. The issue has been settled in favor of the appellants based on previous decisions, leading to the impugned order being set aside and the appeals being allowed.