Tariff value applicability: qualifying small low-priced pan masala packs receive MRP-based lower assessment, not higher tariff valuation. Where a pan masala retail pack satisfies both the pack-size condition and the maximum retail price ceiling specified in the concessional notification, the pack is entitled to assessment at the lower MRP-based assessable value and must not be assessed at a higher tariff value fixed under the tariff-value notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff value applicability: qualifying small low-priced pan masala packs receive MRP-based lower assessment, not higher tariff valuation.
Where a pan masala retail pack satisfies both the pack-size condition and the maximum retail price ceiling specified in the concessional notification, the pack is entitled to assessment at the lower MRP-based assessable value and must not be assessed at a higher tariff value fixed under the tariff-value notification.
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