Supreme Court of India
Commissioner of Central Excise, Jaipur -ii v. M/s Miraj Products Pvt. Ltd.
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From the headnote
Issue for Consideration Whether the commodity sold by the respondent-assessee will attract Section 4A of the Central Excise Act, 1944. Headnotes† Central Excise Act, 1944 – s.4A – Valuation of excisable goods with reference to retail sale price – When not applicable – Standards of Weight & Measures (Packaged Commodity) Rules, 1977 – rr.2 (q), (g), (x)(iii), 34 – HDPE (High-Density Polyethylene Bag) bags containing 100 poly packs containing 33 plus one smaller pack of chewing tobacco sold by the respondent, if was meant for retail sale and therefore be treated as a group package or it was a
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