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2016 (1) TMI 266 - AT - Central ExciseValuation - Section 4 or 4A - respondents are engaged in the manufacture of branded chewing tobacco liable to central excise duty - Held that:- The wholesale packages are defined under Rule 2(x) of Standards of Weight and Measures (Packaged Commodities) Rules, 1977. The Tribunal further examined the definition for 'multiple piece package' under Rule 2(j) and 'retail package' under Rule 2(p) of the said rules. Since packages under which the products were sold by the respondent clearly fall within the exemption provided under Rule 34(1) (b) of the said rules, the Tribunal in the said decision held that section 4A has no application. We find that the facts of the present are similar to the one discussed above. Accordingly, we find that there is no reason to interfere with the impugned order. - Decided against Revenue.
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