https://www.taxtmi.com/caselaws?id=263953 The case involved a dispute over the valuation of multi-piece packs for duty assessment, specifically regarding the deduction of the cost of carton in clearance and the applicability of Central Excise Valuation Rules. The court clarified that duty should be levied based on the aggregate MRP of individual items if they can be sold separately at marked MRPs. The court allowed the deduction of packaging costs and invoked Rule 11 of the Central Excise Valuation Rules to determine the assessable value based on reasonable means, ultimately ruling in favor of the appellant, M/s Hindustan Lever Ltd. en-us Fri, 24 Jul 2015 00:00:00 +0530 Mon, 04 Jan 2016 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263953 The case involved a dispute over the valuation of multi-piece packs for duty assessment, specifically regarding the deduction of the cost of carton in clearance and the applicability of Central Excise Valuation Rules. The court clarified that duty should be levied based on the aggregate MRP of individual items if they can be sold separately at marked MRPs. The court allowed the deduction of packaging costs and invoked Rule 11 of the Central Excise Valuation Rules to determine the assessable value based on reasonable means, ultimately ruling in favor of the appellant, M/s Hindustan Lever Ltd. Case-Laws Central Excise Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263953