https://www.taxtmi.com/caselaws?id=607 Lipsticks and nail polishes packed in larger boxes containing smaller boxes were not liable to MRP-based valuation under Section 4A of the Central Excise Act, 1944 because neither outer nor inner packs were intended for retail sale and the individual packs were the retail units. Where cosmetics are sold by weight or measure and fall within the Rule 34(b) exemption under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the packaged commodities regime does not apply. The goods were therefore assessable under Section 4 rather than Section 4A, and the assessee's valuation under the normal excise provision was sustained. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=607 Lipsticks and nail polishes packed in larger boxes containing smaller boxes were not liable to MRP-based valuation under Section 4A of the Central Excise Act, 1944 because neither outer nor inner packs were intended for retail sale and the individual packs were the retail units. Where cosmetics are sold by weight or measure and fall within the Rule 34(b) exemption under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the packaged commodities regime does not apply. The goods were therefore assessable under Section 4 rather than Section 4A, and the assessee's valuation under the normal excise provision was sustained. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=607