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TMI Blog2013 (11) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... sis but on number basis - Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules 1977 - Held that:- although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - Following decision of M/s PIDLITE INDUSTRIES LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2013 (11) TMI 91 - CESTAT MUMBAI] - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, transaction value as per Sec. 4A of Central Excise Act, 1944 should be taken as assessable value and it done on the basis of Sec. 4A of the Act as lipsticks weighing 2.2 gms a pc is not subject to the Standard of Weights and Measures Act, 1976. Both the lower authorities did not accept the contention of the appellants and asked to make the payment of differential duty on the basis of the MRP. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are imported in numbers therefore, there is no concern with the weight and Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules 1977 provides that if the goods are sold in numbers they are required to affix MRP. 5. Heard both sides. Considering the fact that similar issue came up before this tribunal in the case of M/s. Pidilite Industries Ltd. (supra) wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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