https://www.taxtmi.com/caselaws?id=77501 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. en-us Tue, 14 Sep 2010 00:00:00 +0530 Mon, 10 Jan 2011 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77501 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. Case-Laws Central Excise Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77501