https://www.taxtmi.com/caselaws?id=201511 Pet jars and poly bags containing individually wrapped eclairs were held to be multi-piece retail packages, because the package as cleared and sold bore retail declarations such as weight, MRP and quantity. Rule 34(b) exemption for individual pieces was held to depend on the aggregate weight of the retail package, so it was unavailable where the total weight exceeded the prescribed limit. On that basis, the goods were assessable under Section 4A of the Central Excise Act, 1944, not under the normal transaction-value method in Section 4. One member dissented and treated the packages as wholesale packages. en-us Tue, 14 Sep 2010 00:00:00 +0530 Wed, 12 Jan 2011 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201511 Pet jars and poly bags containing individually wrapped eclairs were held to be multi-piece retail packages, because the package as cleared and sold bore retail declarations such as weight, MRP and quantity. Rule 34(b) exemption for individual pieces was held to depend on the aggregate weight of the retail package, so it was unavailable where the total weight exceeded the prescribed limit. On that basis, the goods were assessable under Section 4A of the Central Excise Act, 1944, not under the normal transaction-value method in Section 4. One member dissented and treated the packages as wholesale packages. Case-Laws Central Excise Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201511