https://www.taxtmi.com/caselaws?id=238914 Imported adhesive goods packed in 5g or 8g semi-solid pre-packaged units were treated as commodities sold by weight, so quantity had to be declared by mass under the Legal Metrology framework. Because Rule 26 dispensed with retail sale price declaration for such packages, there was no statutory basis to assess additional customs duty on an MRP basis. The Tribunal followed its earlier view that goods below 10g sold by weight fell outside the MRP-based valuation regime and held that valuation had to be on transaction value. en-us Tue, 02 Apr 2013 00:00:00 +0530 Mon, 25 Jul 2016 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238914 Imported adhesive goods packed in 5g or 8g semi-solid pre-packaged units were treated as commodities sold by weight, so quantity had to be declared by mass under the Legal Metrology framework. Because Rule 26 dispensed with retail sale price declaration for such packages, there was no statutory basis to assess additional customs duty on an MRP basis. The Tribunal followed its earlier view that goods below 10g sold by weight fell outside the MRP-based valuation regime and held that valuation had to be on transaction value. Case-Laws Customs Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238914