https://www.taxtmi.com/caselaws?id=120805 Section 4A of the Central Excise Act, 1944 does not apply to cosmetic multi-packs where each individual unit remains below the prescribed weight limit. The Tribunal applied the Larger Bench view that lipsticks and eyeliners under 10 ml continue to fall within the exemption under Rule 34 of the Standards of Weights and Measures (Packaged) Commodity Rules, even when sold in multi-packs. On that basis, the valuation mechanism under Section 4A was held inapplicable to the goods, and the issue was answered in favour of the assessee. en-us Fri, 02 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120805 Section 4A of the Central Excise Act, 1944 does not apply to cosmetic multi-packs where each individual unit remains below the prescribed weight limit. The Tribunal applied the Larger Bench view that lipsticks and eyeliners under 10 ml continue to fall within the exemption under Rule 34 of the Standards of Weights and Measures (Packaged) Commodity Rules, even when sold in multi-packs. On that basis, the valuation mechanism under Section 4A was held inapplicable to the goods, and the issue was answered in favour of the assessee. Case-Laws Central Excise Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120805