https://www.taxtmi.com/caselaws?id=326575 Notification No. 16/2013-Central Excise (N.T.) was construed as requiring importers of retail packages of cosmetics of 10 gm or 10 ml or less to declare the retail sale price to the assessing authorities for tariff valuation, without compelling affixation of that price on the package. On that reading, the notification did not conflict with the Legal Metrology (Packaged Commodities) Rules, 2011 exemption from printing retail sale price on such packages. The challenge to the notification therefore failed, and the exemption from printed price marking remained intact while declaration for assessment purposes could still be required. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326575 Notification No. 16/2013-Central Excise (N.T.) was construed as requiring importers of retail packages of cosmetics of 10 gm or 10 ml or less to declare the retail sale price to the assessing authorities for tariff valuation, without compelling affixation of that price on the package. On that reading, the notification did not conflict with the Legal Metrology (Packaged Commodities) Rules, 2011 exemption from printing retail sale price on such packages. The challenge to the notification therefore failed, and the exemption from printed price marking remained intact while declaration for assessment purposes could still be required. Case-Laws Central Excise Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326575