https://www.taxtmi.com/caselaws?id=265892 Sugar confectionery cleared in pet jars and poly packs was treated as not falling under the packaged-commodities valuation regime, so assessment under Section 4A of the Central Excise Act, 1944 was inapplicable. The earlier Tribunal view on multi-piece packs of small chocolates was followed, and the connected Supreme Court line was treated as confirming that approach. Valuation under Section 4 was therefore accepted, the Revenue's challenge failed, and the order dropping the proceedings was sustained. en-us Tue, 19 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265892 Sugar confectionery cleared in pet jars and poly packs was treated as not falling under the packaged-commodities valuation regime, so assessment under Section 4A of the Central Excise Act, 1944 was inapplicable. The earlier Tribunal view on multi-piece packs of small chocolates was followed, and the connected Supreme Court line was treated as confirming that approach. Valuation under Section 4 was therefore accepted, the Revenue's challenge failed, and the order dropping the proceedings was sustained. Case-Laws Central Excise Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265892