Packaged chocolates exemption under Rule 34 excluded the goods from Section 4A assessment.

Packages containing about 100 or more individual chocolates of 5.5 grams each were treated as falling within the Rule 34 exemption under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Accepting the reasoning of an earlier decision, the SC held that such goods were outside assessment under Section 4A of the Central Excise Act, 1944. The issue was therefore decided in favour of the assessee and against the Revenue.

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Issues: Whether a package containing about 100 or more individual pieces of chocolates each weighing 5.5 grams qualified for exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and was therefore outside assessment under Section 4A of the Central Excise Act, 1944.

Analysis: The Court treated the issue as covered by an earlier decision that had already held such packages to fall within the exemption under Rule 34. Accepting that view and agreeing with the earlier reasoning, the Court held that the goods in question did not attract assessment under Section 4A.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

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