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2006 (1) TMI 269 - AT - Central ExciseMRP based valuation Section 4A retail packs Held that: - that in the case of multi-piece package such a package should contain two or more individually packaged or labeled pieces of the same commodities of identical quantity, intended for retail sale, either in individual pieces or the package as a whole. In the case of a wholesale package, inter alia, it should contain 10 or more than ten retail packages provided that the retail packagers are labeled as required under the Rules. A harmonious construction of the three definitions would show that a unit package, which is consumed by the ultimate consumer, is a retail package; and a package which contains two such unit packages but not more than 9 such unit package, is a multi-piece package; and if a package which contains ten or more such unit packages, is a wholesale package. - goods are required to be packed and sold by weight, viz. Kgs. and not by numbers. - Under the circumstances, the packages under which the impugned products are sold by the appellants clearly fall within the exemption provided under Rule 34(1)(b) of the said Rules. goods can not be subject to MRP valuation
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