https://www.taxtmi.com/caselaws?id=346251 The Tribunal remanded the case concerning the valuation of Powder Hair Dye (PHD) under Central Excise Tariff Heading 3305 back to the Adjudicating Authority for reconsideration, highlighting the need to consult the Legal Metrology Department for clarity. The dispute centered on whether PHD should be valued under Section 4 or Section 4A of the Central Excise Act, 1944. The Tribunal found the Department's valuation under Section 4 erroneous and directed re-computation. It determined that the mono-cartons with sachets should be considered retail packages, requiring compliance with Legal Metrology rules. The Tribunal set aside the previous orders, emphasizing valuation under Section 4A and dismissing demands under Section 4. en-us Thu, 03 Aug 2017 00:00:00 +0530 Thu, 28 Feb 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346251 The Tribunal remanded the case concerning the valuation of Powder Hair Dye (PHD) under Central Excise Tariff Heading 3305 back to the Adjudicating Authority for reconsideration, highlighting the need to consult the Legal Metrology Department for clarity. The dispute centered on whether PHD should be valued under Section 4 or Section 4A of the Central Excise Act, 1944. The Tribunal found the Department's valuation under Section 4 erroneous and directed re-computation. It determined that the mono-cartons with sachets should be considered retail packages, requiring compliance with Legal Metrology rules. The Tribunal set aside the previous orders, emphasizing valuation under Section 4A and dismissing demands under Section 4. Case-Laws Central Excise Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346251