Court Rules No Duty on Small Pesticide Pouches; Refunds Due for Overpaid Duties Under Standards of Weights & Measures Act, 1976.

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....Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of Weights & Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces are packed in a bigger box, the manufacturer is required to affix MRP. - They have paid the duty rightly and claimed refund of cash paid duty - AT....