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    <title>Valuation under Central Excise ( MRP based Valuation u/s 4A or Transaction Value u/s 4) - Versus Provisions of Standards of Weight &amp; Measurement (Packaged Commodity) Rules, 1977.</title>
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    <description>The court held that a retail packet comprising multiple sachets is a multi-piece package whose combined net weight is to be considered under the Packaged Commodity Rules; consequently the MRP-based valuation provision does not apply and valuation must be on the basis of transaction value rather than MRP-based valuation.</description>
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