https://www.taxtmi.com/caselaws?id=239370 The tribunal ruled in favor of the appellants, holding that duty payment for imported lipsticks should be based on transaction value under Section 4 of the Central Excise Act, 1944, rather than Maximum Retail Price (MRP) obligations under the Standards of Weights and Measures Act, 1976. The tribunal emphasized that goods weighing less than 10 grams per piece are exempt from MRP requirements, setting aside the duty payment based on MRP and granting relief to the appellants. en-us Wed, 07 Aug 2013 00:00:00 +0530 Wed, 20 May 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239370 The tribunal ruled in favor of the appellants, holding that duty payment for imported lipsticks should be based on transaction value under Section 4 of the Central Excise Act, 1944, rather than Maximum Retail Price (MRP) obligations under the Standards of Weights and Measures Act, 1976. The tribunal emphasized that goods weighing less than 10 grams per piece are exempt from MRP requirements, setting aside the duty payment based on MRP and granting relief to the appellants. Case-Laws Customs Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239370