https://www.taxtmi.com/caselaws?id=53072 Section 4A valuation under the Central Excise Act applies only where the goods are statutorily required to bear MRP. A 9 gram multi-piece pack of powder hair dye, treated as a small package exempt under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, was therefore outside MRP-based assessment and, if at all, assessable under Section 4. The Tribunal also accepted the limitation plea in view of shifting departmental understanding and lack of clarity, so the demands were unsustainable on limitation. en-us Thu, 29 Jul 2004 00:00:00 +0530 Wed, 03 Jul 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53072 Section 4A valuation under the Central Excise Act applies only where the goods are statutorily required to bear MRP. A 9 gram multi-piece pack of powder hair dye, treated as a small package exempt under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, was therefore outside MRP-based assessment and, if at all, assessable under Section 4. The Tribunal also accepted the limitation plea in view of shifting departmental understanding and lack of clarity, so the demands were unsustainable on limitation. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53072