https://www.taxtmi.com/caselaws?id=118091 Pet jars and poly bags containing individual eclairs were treated as multi-piece retail packages, not wholesale packages, because the outer packs were capable of retail purchase. Rule 34(b)'s exemption for small individual confectionery was held to apply only to the individual pieces and not to the outer retail packs where the aggregate weight crossed the relevant threshold. Once the outer packages were required to bear MRP under the Packaged Commodities Rules, valuation consequences under Section 4A of the Central Excise Act followed rather than assessment under Section 4. The text notes that a contrary view was not accepted and the matter was referred for Larger Bench consideration. en-us Mon, 05 Jun 2006 00:00:00 +0530 Sat, 24 Feb 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118091 Pet jars and poly bags containing individual eclairs were treated as multi-piece retail packages, not wholesale packages, because the outer packs were capable of retail purchase. Rule 34(b)'s exemption for small individual confectionery was held to apply only to the individual pieces and not to the outer retail packs where the aggregate weight crossed the relevant threshold. Once the outer packages were required to bear MRP under the Packaged Commodities Rules, valuation consequences under Section 4A of the Central Excise Act followed rather than assessment under Section 4. The text notes that a contrary view was not accepted and the matter was referred for Larger Bench consideration. Case-Laws Central Excise Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118091