2005 (3) TMI 762

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....i A.R.M. Rao, Advocate for the Respondents Per Shri S.S. Kang, Vice-President-Heard both sides. Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that the goods are to be assessed and liable to duty under Section 4 of Central Excise Act, 1944. 2. The contention of the Revenue is that lipstick which is having a wei....

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....ported in 2005 (120) ECR 75 to submits that the Tribunal in this case held goods packed in multi-piece packages having total weight of content less than 10 gms/10 ml are assessable under Section 4 of Central Excise Act. 4. We find that in this case there is no dispute that the weight of lipstick is less than 10 gms. The Rule 34(l)(b) of the Standards Weights and Measures (Packaged Commoditie....

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....d that the circular dt. 2.11.1999 is not null and void as the purpose of the impugned circular is to issue clarification in the matter relating to manner of levying excise in respect of articles. The Hon'ble High Court has held that "the contention of the petitioner that exemption under Rule 34 would be applicable is not acceptable". The decision is in respect of the product 'herbal hair d....