https://www.taxtmi.com/caselaws?id=177328 Chewing tobacco sold in small sachets and repacked in poly packs was treated as assessable under Section 4 of the Central Excise Act, not Section 4A, because the individual pouches remained goods sold by weight and did not lose the Rule 34 exemption merely due to combined packing. The Tribunal relied on a Larger Bench view that pouches below 10 gms in multi-packs were covered by Section 4, and noted that the contrary Madras High Court view in Varnica Herbs was considered per incuriam. It also recorded that the Supreme Court affirmed this approach. On that basis, the demand and penalties were not sustainable. en-us Fri, 07 Nov 2008 00:00:00 +0530 Thu, 07 Jan 2016 11:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177328 Chewing tobacco sold in small sachets and repacked in poly packs was treated as assessable under Section 4 of the Central Excise Act, not Section 4A, because the individual pouches remained goods sold by weight and did not lose the Rule 34 exemption merely due to combined packing. The Tribunal relied on a Larger Bench view that pouches below 10 gms in multi-packs were covered by Section 4, and noted that the contrary Madras High Court view in Varnica Herbs was considered per incuriam. It also recorded that the Supreme Court affirmed this approach. On that basis, the demand and penalties were not sustainable. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177328