https://www.taxtmi.com/caselaws?id=46843 The commentary explains that a clarification circular on assessment of multi-piece packages under Section 4A of the Central Excise Act, 1944 was treated as valid because it only secured uniform duty assessment of notified goods and did not alter the packaged-commodities framework. It further notes that sachets packed together in a mono-carton were treated as a multi-piece package requiring declarations of number of pieces and retail sale price, and that the Rule 34 small-package exemption did not apply where the goods were not shown to be sold by weight or measure in the prescribed manner. en-us Thu, 06 Nov 2003 00:00:00 +0530 Thu, 04 Jul 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46843 The commentary explains that a clarification circular on assessment of multi-piece packages under Section 4A of the Central Excise Act, 1944 was treated as valid because it only secured uniform duty assessment of notified goods and did not alter the packaged-commodities framework. It further notes that sachets packed together in a mono-carton were treated as a multi-piece package requiring declarations of number of pieces and retail sale price, and that the Rule 34 small-package exemption did not apply where the goods were not shown to be sold by weight or measure in the prescribed manner. Case-Laws Central Excise Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46843