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2010 (9) TMI 257 - AT - Central ExciseMRP - Caram Eclairs and Choco Eclairs - individual weighs approximately 5.5 gms - total weight is 20 gms - Applicability of Provisions of Section 4A - Held that: - poly packs and pet jars are multi-piece retail packages - The exemption under Rule 34(b) of the rules will be available in respect of a multi-piece retail package if the total weight of all the pieces in the package does not exceed the prescribed limit as held by Krafttech Products (2008 -TMI - 3484 - Supreme court) and Urison (2006 -TMI - 459 - CESTAT, Mumbai). poly packs and pet jars are multi-piece retail packages and the total weight of the pieces in such packages exceed 20 gms, the exemption under Rule 34(b) is not applicable and consequently, the assessment is required to be done applying provisions of Section 4A.
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