https://www.taxtmi.com/caselaws?id=752718 Shampoo sachets containing 10 ml or less were exempt under the relevant packaged commodities metrology rules from declaring retail sale price, so MRP-based valuation under Section 4A of the Central Excise Act, 1944 could not apply merely because the goods were notified. The applicable assessable value was therefore required to be determined under Section 4 on transaction value. The demand based on Section 4A valuation was held unsustainable, following the Tribunal's earlier reasoning on similar small-quantity shampoo sachets. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 16 May 2024 08:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752718 Shampoo sachets containing 10 ml or less were exempt under the relevant packaged commodities metrology rules from declaring retail sale price, so MRP-based valuation under Section 4A of the Central Excise Act, 1944 could not apply merely because the goods were notified. The applicable assessable value was therefore required to be determined under Section 4 on transaction value. The demand based on Section 4A valuation was held unsustainable, following the Tribunal's earlier reasoning on similar small-quantity shampoo sachets. Case-Laws Central Excise Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752718