2006 (3) TMI 31

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....e lower appellate authority holding that the impugned goods namely Lipsticks and Nail Polishes do not attract the provisions of Section 4A of the Central Excise Act, 1944 requiring valuation on the basis of MRP. 2. After hearing both sides and perusal of the case records, we find that the lipsticks and nail polishes are transported in bigger boxes containing 288 pcs. each containing smaller boxe....

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....ng 24 pieces of the lipsticks and nail polishes of the same quality and quantity are only packed in such small boxes for transportation purpose and he further states that only the individual pack is sold in retail, not the boxes of 24 pieces or 288 pieces. 5 We find that Rule 34 of SWMR exempts under sub-rule (b) packages containing the commodities net weight of which is less than 10 gm. or 10 ml....