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2008 (7) TMI 728 - AT - Central ExciseValuation - Glues - Section 4A of the Central Excise Act - Held that: - Larger Bench in in Commissioner of Central Excise, Mumbai v. Urison Cosmetics Ltd. [2006 (2) TMI 19 - CESTAT, MUMBAI], held that as cosmetics were to be sold by weight or volume, quantities of Cosmetics weighing less than 10 gms, even though contained in multi-pack sachets, would be exempt under Rule 34(b) ibid. from the requirement of declaration of MRP and thereby from the application of Section 4A of the Central Excise Act - as the subject goods (glues) are required under the Standards of Weights and Measures Act, 1976 to be sold by weight and, by reason thereof, the goods in the form it was removed during the period of dispute would be exempt under Rule 34(b) from declaration of MRP - appeal dismissed - decided against revenue.
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