Supreme Court Allows Revenue Appeal in Central Excise Valuation Dispute — Poly Packs of Chewing Tobacco Held as Group Packages Intended for Retail Sale Under Section 4A of Central Excise Act, 1944. The court held that poly packs containing multiple pouches with MRP printed are group packages under Rule 2(g) of Standards of Weights & Measures (Packaged Commodity) Rules, 1977, and not exempt under Rule 34(b) as net weight exceeds 10 gms.
8 Jul 2024The appeals arose from a judgment of the Customs, Excise and Service Tax Appellate Tribunal which had set aside the Commissioner's order confirming a ...
