https://www.taxtmi.com/caselaws?id=188312 A multi-piece package of lipstick, mascara and eye liner was examined for valuation under the Central Excise Act, with the Tribunal considering whether assessment should fall under Section 4 or Section 4A. It noted that a larger bench had already held similar goods to be assessable under Section 4, and that the same view had been followed in a later tribunal decision involving identical goods. On that basis, the appellant was found to have a strong prima facie case on merits, and unconditional stay was granted pending final disposal of the appeal. en-us Mon, 17 Jul 2006 00:00:00 +0530 Fri, 25 Nov 2016 14:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188312 A multi-piece package of lipstick, mascara and eye liner was examined for valuation under the Central Excise Act, with the Tribunal considering whether assessment should fall under Section 4 or Section 4A. It noted that a larger bench had already held similar goods to be assessable under Section 4, and that the same view had been followed in a later tribunal decision involving identical goods. On that basis, the appellant was found to have a strong prima facie case on merits, and unconditional stay was granted pending final disposal of the appeal. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188312