https://www.taxtmi.com/caselaws?id=3253 Hair dye sachets cleared in individual units of less than the prescribed weight were treated as the retail packages, while the mono-cartons served only as a convenient outer receptacle. Because cosmetics sold in such small quantities fell within the exemption under Rule 34(1)(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the packaging declarations and restrictions applicable to larger retail packs did not apply. On that factual basis, valuation under Section 4A of the Central Excise Act was not attracted to the clearances, and the demand and penalties were therefore unsustainable. en-us Tue, 23 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3253 Hair dye sachets cleared in individual units of less than the prescribed weight were treated as the retail packages, while the mono-cartons served only as a convenient outer receptacle. Because cosmetics sold in such small quantities fell within the exemption under Rule 34(1)(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the packaging declarations and restrictions applicable to larger retail packs did not apply. On that factual basis, valuation under Section 4A of the Central Excise Act was not attracted to the clearances, and the demand and penalties were therefore unsustainable. Case-Laws Central Excise Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3253