https://www.taxtmi.com/caselaws?id=212100 Multi-piece packages of chewing tobacco were treated as retail-sale packages for MRP-based valuation because the larger packs contained identical individual pouches intended for retail sale, either individually or as a whole. The packaged commodities rules required MRP declaration on such retail packages, and the evidence showed MRP was declared on the outer packs and that the packs were capable of retail sale as packaged. Rule 34's exemption for small packs sold by weight did not apply on the facts. Accordingly, the commodity fell within section 4A of the Central Excise Act, 1944, and valuation under the MRP-based scheme was sustained. en-us Fri, 12 Aug 2011 00:00:00 +0530 Sat, 14 Apr 2012 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212100 Multi-piece packages of chewing tobacco were treated as retail-sale packages for MRP-based valuation because the larger packs contained identical individual pouches intended for retail sale, either individually or as a whole. The packaged commodities rules required MRP declaration on such retail packages, and the evidence showed MRP was declared on the outer packs and that the packs were capable of retail sale as packaged. Rule 34's exemption for small packs sold by weight did not apply on the facts. Accordingly, the commodity fell within section 4A of the Central Excise Act, 1944, and valuation under the MRP-based scheme was sustained. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212100