https://www.taxtmi.com/caselaws?id=122263 Prima facie applicability of Section 4A valuation was disputed where hair dye was cleared in sachets of less than 10 grams and claimed to fall within the Packaged Commodities Rules exemption for cosmetics sold by weight or volume. The Tribunal noted that a Larger Bench had treated similar hair dye multi-packs as retail packs eligible for exemption and, independently considering the rules, found a prima facie case in favour of the appellants. Waiver of pre-deposit and stay of recovery were therefore granted. en-us Fri, 09 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122263 Prima facie applicability of Section 4A valuation was disputed where hair dye was cleared in sachets of less than 10 grams and claimed to fall within the Packaged Commodities Rules exemption for cosmetics sold by weight or volume. The Tribunal noted that a Larger Bench had treated similar hair dye multi-packs as retail packs eligible for exemption and, independently considering the rules, found a prima facie case in favour of the appellants. Waiver of pre-deposit and stay of recovery were therefore granted. Case-Laws Central Excise Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122263