https://www.taxtmi.com/caselaws?id=246284 Packages containing a commodity in net weight of ten grams or less were held, prima facie, to fall within the Rule 34 exemption from retail sale price declaration, so valuation under Section 4A was not immediately attracted. Applying the principle that the commodity is to be assessed by weight rather than by the number of pouches, the Tribunal found a prima facie case for the applicants. On that basis, pre-deposit was waived and recovery stayed pending the appeal. en-us Tue, 01 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246284 Packages containing a commodity in net weight of ten grams or less were held, prima facie, to fall within the Rule 34 exemption from retail sale price declaration, so valuation under Section 4A was not immediately attracted. Applying the principle that the commodity is to be assessed by weight rather than by the number of pouches, the Tribunal found a prima facie case for the applicants. On that basis, pre-deposit was waived and recovery stayed pending the appeal. Case-Laws Central Excise Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246284