Ruling: Chewing Tobacco Packs Under 10g Should Use Transaction Value, Not MRP, for Valuation (Section 4A).

Valuation - Transaction value u/s 4 or MRP based value - when chewing tobacco pouches containing less than 10 gms. of net weight were put together (12 to 52 numbers) in the polythene bag whether to consider such polythene bag as a multi piece pack or a wholesale pack? - The impugned goods cannot be subjected to as MRP based assessment u/s 4A - AT .....

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