https://www.taxtmi.com/caselaws?id=789728 Small pouches of spit tobacco weighing 4 gm and 9 gm were treated as outside the MRP-based levy under Section 4A because Rule 34(1)(b) excluded packages of 10 grams or less from the packaged-commodities requirements. The alternative allegation that duty arose on 15 gm pouches also failed because the record lacked pouch-wise breakup and reliable quantified evidence to establish manufacture or clearance of such packs. As the classification dispute did not alter the levy question on these facts, the demand and consequential penalty were set aside. en-us Wed, 08 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789728 Small pouches of spit tobacco weighing 4 gm and 9 gm were treated as outside the MRP-based levy under Section 4A because Rule 34(1)(b) excluded packages of 10 grams or less from the packaged-commodities requirements. The alternative allegation that duty arose on 15 gm pouches also failed because the record lacked pouch-wise breakup and reliable quantified evidence to establish manufacture or clearance of such packs. As the classification dispute did not alter the levy question on these facts, the demand and consequential penalty were set aside. Case-Laws Central Excise Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789728