https://www.taxtmi.com/caselaws?id=174308 Lipstick packs weighing less than 20 gms fell within the exclusion in Rule 34(1)(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so the Packaged Commodities Rules did not apply. As a result, valuation on retail sale price basis under Section 4A of the Central Excise Act, 1944 was not attracted, and assessment had to be made on transaction value under Section 4. The Tribunal followed its earlier view that the Rule 34 limit determines whether the retail sale price regime applies. The exemption was therefore available and the Revenue's appeals failed. en-us Wed, 23 Mar 2005 00:00:00 +0530 Tue, 06 Oct 2015 10:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174308 Lipstick packs weighing less than 20 gms fell within the exclusion in Rule 34(1)(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so the Packaged Commodities Rules did not apply. As a result, valuation on retail sale price basis under Section 4A of the Central Excise Act, 1944 was not attracted, and assessment had to be made on transaction value under Section 4. The Tribunal followed its earlier view that the Rule 34 limit determines whether the retail sale price regime applies. The exemption was therefore available and the Revenue's appeals failed. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174308