https://www.taxtmi.com/caselaws?id=172020 Imported adhesive sticks packed in 5 g or 8 g units were treated as pre-packaged commodities sold by weight, so quantity had to be declared in mass under the Legal Metrology framework. Because the net weight was below 10 g, the packages were exempt from retail sale price declaration under the Legal Metrology Rules, 2011. In the absence of a statutory MRP declaration requirement, customs duty under section 3 of the Customs Tariff Act, 1975 could not be assessed on MRP basis and had to be determined on transaction value. The Tribunal followed its earlier decisions on similar small-pack goods and applied the weight-based valuation approach. en-us Tue, 02 Apr 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172020 Imported adhesive sticks packed in 5 g or 8 g units were treated as pre-packaged commodities sold by weight, so quantity had to be declared in mass under the Legal Metrology framework. Because the net weight was below 10 g, the packages were exempt from retail sale price declaration under the Legal Metrology Rules, 2011. In the absence of a statutory MRP declaration requirement, customs duty under section 3 of the Customs Tariff Act, 1975 could not be assessed on MRP basis and had to be determined on transaction value. The Tribunal followed its earlier decisions on similar small-pack goods and applied the weight-based valuation approach. Case-Laws Customs Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172020