https://www.taxtmi.com/caselaws?id=948 Unit pouches of 5 gms and 9 gms were covered by Rule 34(b) of the Packaged Commodities Rules because they contained less than 20 gms, so MRP declaration was not mandatory. The outer polythene packs were treated as wholesale packages under Rule 2(x) and were not established to be multi-piece packages under Rule 2(j), so their non-marking did not violate the 1977 Rules. On that footing, valuation under section 4A of the Central Excise Act could not be applied on an MRP basis and section 4 valuation remained applicable; the demand and penalties could not be sustained. en-us Thu, 24 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=948 Unit pouches of 5 gms and 9 gms were covered by Rule 34(b) of the Packaged Commodities Rules because they contained less than 20 gms, so MRP declaration was not mandatory. The outer polythene packs were treated as wholesale packages under Rule 2(x) and were not established to be multi-piece packages under Rule 2(j), so their non-marking did not violate the 1977 Rules. On that footing, valuation under section 4A of the Central Excise Act could not be applied on an MRP basis and section 4 valuation remained applicable; the demand and penalties could not be sustained. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=948