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2016 (3) TMI 436 - CESTAT NEW DELHIValuation of chewing tobacco - Section 4 or Section 4A - multiple packing / bulk packing - pouches of 6 gms. and 7 gms. - These are then packed in multiples of 52/42/40/32 pouches in a plastic bag and are cleared on sale. - Held that - the CBEC vide their Circular dated 28/2/2002 (para 7) clarified that in case of doubt in situation like this, the matter should be got clarified by the concerned Department of State Government. We find as pointed out by the respondent/assessee the State Government Authorities (Haryana and Maharashtra) and also legal Metrology Unit of Government of India, New Delhi have clarified that packages below 10 gms. are totally exempt from purview of SWM Rules. Packages containing 10 or more retail packages are considered as wholesale packages and need not carry “retail sale price” declaration. - Decided against revenue
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