TMI Blog2005 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both sides. Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that the goods are to be assessed and liable to duty under Section 4 of Central Excise Act, 1944. 2. The contention of the Revenue is that lipstick which is having a weight less than 10 gms is assessable under Section 4A of Central Excise Act on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acked in multi-piece packages having total weight of content less than 10 gms/10 ml are assessable under Section 4 of Central Excise Act. 4. We find that in this case there is no dispute that the weight of lipstick is less than 10 gms. The Rule 34(l)(b) of the Standards Weights and Measures (Packaged Commodities) Rules, 1977 provides that nothing contained in these Rules shall apply to any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular is to issue clarification in the matter relating to manner of levying excise in respect of articles. The Hon'ble High Court has held that the contention of the petitioner that exemption under Rule 34 would be applicable is not acceptable . The decision is in respect of the product 'herbal hair dye' packed in sachets of 8 gms. in weight in Photo Protective Pouch and six such pou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act and not under Section 4A of the Act. Thus, the appeal filed by the Revenue is rejected . 5. In the present case also we find that net weight of the commodity in question is less than 4.2 gms. hence exemption under Rule 34(b) of Standards Weights and Measure, 1977 is applicable. In view of the above discussions, we find no infirmity in the impugned order. The appeals are di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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