Small packaged chewing tobacco without mandatory MRP falls under normal excise valuation, not Section 4A.

Chewing tobacco cleared in 5 gms and 9 gms pouches was held assessable under the normal valuation rule because Rule 34(b) of the Packaged Commodities Rules exempted such small packages from mandatory MRP declaration. Once MRP was not statutorily required, voluntary affixation of MRP did not attract Section 4A of the Central Excise Act, 1944. Valuation therefore remained under Section 4, and Section 4A was inapplicable.

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Issues: Whether chewing tobacco packed in 5 gms and 9 gms pouches, cleared in bulk packs, was liable to valuation under Section 4A of the Central Excise Act, 1944 or under Section 4 of that Act.

Analysis: The pouches were found to be individually of 5 gms and 9 gms, and the commodity was sold by weight. Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 exempted such small packages from the requirement of MRP declaration. Once MRP was not statutorily required, voluntary affixation of MRP did not bring the goods within the ambit of Section 4A. The valuation, therefore, had to follow the normal rule under Section 4. The reasoning was consistent with the legal position applied by the Tribunal and the cited Supreme Court authority.

Conclusion: Section 4A was inapplicable, and the goods were correctly assessable under Section 4 of the Central Excise Act, 1944.

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