https://www.taxtmi.com/caselaws?id=439 Hair dye sold in sachets of less than 10 grams was treated as falling within rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 because cosmetics were required to be sold by weight or volume and the relevant package was below the prescribed threshold. On that basis, there was no legal requirement to declare retail sale price on the package, so section 4A of the Central Excise Act, 1944 did not apply and valuation was to be under section 4 instead. The contrary High Court view was regarded as not binding because it did not consider the specific cosmetic packaging requirements. en-us Tue, 07 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439 Hair dye sold in sachets of less than 10 grams was treated as falling within rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 because cosmetics were required to be sold by weight or volume and the relevant package was below the prescribed threshold. On that basis, there was no legal requirement to declare retail sale price on the package, so section 4A of the Central Excise Act, 1944 did not apply and valuation was to be under section 4 instead. The contrary High Court view was regarded as not binding because it did not consider the specific cosmetic packaging requirements. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439