2007 (12) TMI 451

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..... Sridharan, Advocate, for the Appellant. Shri S.N. Prasad, S.D.R., for the Respondent. ORDER The issue involved in the present appeals herein is the valuation of lipsticks of 10 gms or less to be arrived at under Section 4 or 4A of the Central Excise Act, 1944, in view of the fact that said packages are exempt from displaying of MRP under Rule 34(1)(e) of Standards of Weights and Measure....