Court Rules Hair Dye Sachets to Be Valued on Transaction Value u/s 4, Not MRP-Based Section 4A for Taxes.

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....Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet - appellant are to be assessed u/s 4 of the Central Excise Act without the same assessable u/s 4A - AT....