https://www.taxtmi.com/caselaws?id=53413 Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 exempts packages containing a commodity with net weight of 20 gms or less from M.R.P. declaration. That exemption is not lost merely because the package contains multiple units, so long as the combined weight remains within the prescribed limit. On that basis, such goods are not valued on the M.R.P. basis under Section 4A of the Central Excise Act, 1944, but are assessable under Section 4. en-us Mon, 10 May 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53413 Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 exempts packages containing a commodity with net weight of 20 gms or less from M.R.P. declaration. That exemption is not lost merely because the package contains multiple units, so long as the combined weight remains within the prescribed limit. On that basis, such goods are not valued on the M.R.P. basis under Section 4A of the Central Excise Act, 1944, but are assessable under Section 4. Case-Laws Central Excise Mon, 10 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53413