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2008 (9) TMI 506 - SCH - Central ExciseCentral Excise MRP Based Valuation u/s 4A read with rule 34 and 12(2) of Standards of Weight & Measurement (Packaged Commodity) Rules 1977 - Multi peace package of 3 pouches of 3 gms each provisions of MRP not applicable and valuation is do be done u/s 4 of Central Excise Act 1944 See Commissioner of Central Excise Versus M/s. Kraftech Products Inc (2008 -TMI - 3484 - Supreme court)
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