https://www.taxtmi.com/caselaws?id=234623 Pet jars and polybags containing individually wrapped confectionery pieces were treated as wholesale packages rather than retail packages, because the outer packing and multi-piece format brought them within the exemption in Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The Tribunal relied on earlier decisions, including Swan Sweets and Central Arecanut and Cocoa Marketing, as binding precedent supporting exclusion from MRP-based assessment. As a result, the goods were not liable to valuation under Section 4A of the Central Excise Act, 1944, and were to be assessed under Section 4. en-us Thu, 19 Jan 2012 00:00:00 +0530 Thu, 20 Jun 2013 11:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234623 Pet jars and polybags containing individually wrapped confectionery pieces were treated as wholesale packages rather than retail packages, because the outer packing and multi-piece format brought them within the exemption in Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The Tribunal relied on earlier decisions, including Swan Sweets and Central Arecanut and Cocoa Marketing, as binding precedent supporting exclusion from MRP-based assessment. As a result, the goods were not liable to valuation under Section 4A of the Central Excise Act, 1944, and were to be assessed under Section 4. Case-Laws Central Excise Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234623