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2009 (2) TMI 215 - CESTAT, CHENNAIValuation - Multi-piece packages containing common commodity – The respondents herein manufacture and clear ‘Clinic Plus Shampoo’ of 8 ml in what the department alleged was a multi-piece package in corrugated box containing 60 strips of sachets, each strip having 16 nos. of individually packaged and labelled pieces of shampoo sachets totaling 960 nos. - held that such packages qualified for exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from the legal requirement of declaration of retail sale price and that Section 4A of the Central Excise Act is not applicable to such packages. – Even a multipiece package containing a common commodity, if exempted under Rule 34 ibid, is covered under Section 4 – revenue’s appeal rejected
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