https://www.taxtmi.com/caselaws?id=126098 Packaged goods marked with a printed net weight of 2 gms and the words "not for sale" were examined against the exemption in Rule 34(b) of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977. The text states that these declarations were material to determining whether the packages fell within the exemption for packages of 10 gms or less sold by weight or measure, and whether excise valuation should proceed under Section 4 or Section 4A of the Central Excise Act, 1944. It notes that where no statutory retail sale price declaration is required, valuation may lie under Section 4, and that packages governed by the packaged commodities rules are outside Section 4A. The matter was remitted for fresh factual and legal consideration of Rule 34(b). en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 12:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126098 Packaged goods marked with a printed net weight of 2 gms and the words "not for sale" were examined against the exemption in Rule 34(b) of the Standards of Weights & Measures (Packaged Commodities) Rules, 1977. The text states that these declarations were material to determining whether the packages fell within the exemption for packages of 10 gms or less sold by weight or measure, and whether excise valuation should proceed under Section 4 or Section 4A of the Central Excise Act, 1944. It notes that where no statutory retail sale price declaration is required, valuation may lie under Section 4, and that packages governed by the packaged commodities rules are outside Section 4A. The matter was remitted for fresh factual and legal consideration of Rule 34(b). Case-Laws Central Excise Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126098