https://www.taxtmi.com/caselaws?id=3484 Packages sold by weight or measure, including multiple sachets with identical quantities and the required declarations, fall within the Rule 34(b) exemption and are not excluded from it merely because they contain multiple pieces; section 4A of the Central Excise Act, 1944 therefore does not apply. Cartons containing very large numbers of individually packed lip smoothers or shampoo sachets were treated as non-retail units on the stated facts, because they were not ordinarily purchased by consumers for own use as a retail package; section 4A was accordingly held inapplicable to those cartons. The overall valuation regime based on retail sale price was thus not attracted. en-us Fri, 14 Mar 2008 00:00:00 +0530 Wed, 15 Oct 2014 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3484 Packages sold by weight or measure, including multiple sachets with identical quantities and the required declarations, fall within the Rule 34(b) exemption and are not excluded from it merely because they contain multiple pieces; section 4A of the Central Excise Act, 1944 therefore does not apply. Cartons containing very large numbers of individually packed lip smoothers or shampoo sachets were treated as non-retail units on the stated facts, because they were not ordinarily purchased by consumers for own use as a retail package; section 4A was accordingly held inapplicable to those cartons. The overall valuation regime based on retail sale price was thus not attracted. Case-Laws Central Excise Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3484