https://www.taxtmi.com/caselaws?id=76810 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. en-us Wed, 02 Sep 2009 00:00:00 +0530 Fri, 29 Oct 2010 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76810 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. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76810