https://www.taxtmi.com/caselaws?id=180043 Chewing tobacco packed in individual pouches of less than 10 gms, and then assembled into larger multi-packs, was treated as outside section 4A where the commodity as marketed satisfied the Package Commodity Rules and Rule 34(b). The settled principle applied was that the mere assembly of exempt individual pouches into a retail multi-pack does not by itself attract MRP-based valuation if the prescribed net weight condition is met. Valuation therefore fell under section 4 on transaction value rather than section 4A, and duty demands founded on section 4A could not be sustained. en-us Tue, 10 Jul 2012 00:00:00 +0530 Tue, 31 Jan 2017 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180043 Chewing tobacco packed in individual pouches of less than 10 gms, and then assembled into larger multi-packs, was treated as outside section 4A where the commodity as marketed satisfied the Package Commodity Rules and Rule 34(b). The settled principle applied was that the mere assembly of exempt individual pouches into a retail multi-pack does not by itself attract MRP-based valuation if the prescribed net weight condition is met. Valuation therefore fell under section 4 on transaction value rather than section 4A, and duty demands founded on section 4A could not be sustained. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180043