Court Rules on Powder Hair Dye Valuation: MRP Not Required on Sachets or Mono Packs, Use Section 4(1)(b) and Rule 7.

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....Valuation - Section 4 or 4A - manufacture of Powder Hair Dye (PHD) - whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing 6/8 sachets - both the methods are incorrect in as much as since the goods were not sold from the factory but sold from the depots, therefore, Section 4(1)(b)read with Rule 7 of the Central Excise Valuation Rules, 2000 are relevant for determination of the assessable value. - AT....