2013 (11) TMI 547

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....hok Jindal The appellants are in appeal against the impugned order wherein duty has been confirmed on the ground that they are required to affix MRP on the lipsticks imported by them vide Bill of Entry No. 679779 dated 18.6.2001. 2. The facts of the case are that the appellants imported a consignment of lipsticks and as per the invoice the goods were 3456 pcs x 8 shade totaling 27648 pcs blue av....

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....eight 5 gms or 8 gms were imported and were not sold on weight basis but on number basis. In that case vide order No. A/973-986/13/CSTB/C-I dated 2.4.2013, this tribunal has held that duty is to be paid as per Section 4 i.e. transaction value of the impugned goods and the provisions of Standard of Weights and Measures Act, 1976 are not applicable and the appellants are not required to pay duty on ....