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TMI Blog2024 (5) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 is correct. Further, in the appellant s own case M/S. HINDUSTAN UNILEVER LTD. VERSUS COMMISSIONER OF GST CENTRAL EXCISE [ 2020 (2) TMI 182 - CESTAT CHENNAI] , the Tribunal followed the above decision to set aside the demand raised under Section 4A and held that the determination of assessable value is to be done under Section 4 of the Central Excise Act, 1944. The demand under Section 4A cannot sustain. The impugned order is set aside and the appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.3,00,000/- under Rule 25 of the Central Excise Rules, 2002. 3. The appellant preferred an appeal against such order before Commissioner (Appeals) and vide Impugned Order, the Commissioner upheld the order of adjudicating authority. Hence this appeal. 4. The Ld. Counsel, Shri Siddharth Sriram appeared and argued for the appellant. It is submitted that the appellant cleared the shampoo in sachets, weighing 10ml or less than the said quantity under the brand name of 'Clinic Plus, 'Sunsilk' and paid the duty determining the assessable value under Section 4 of Central Excise Act, 1944. As per Rule 34 (b) of SWMR, 1977, (up to 31.03.2011) if a commodity's net weight or measure is less than 20 gms or 20ml, it is exempted from the applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 or 4A of Central Excise Act, 1944. As per Rule 26 (a) of LMPCR, 2011, it is not required to affix MRP on a packing, when the quantity contained in such packings is 10gms or less or 10ml or less. 10. The Tribunal has considered the issue in the case of Sarvotham Care Ltd. Vs. Commissioner of Central Excise, Hyderabad - 2012 (286) ELT 357 (Tri.Bang.) and held that the valuation adopted under Section 4 of the Central Excise Act, 1944 is correct. "7.2 A close analysis of the above decisions throws up the following ratios/guidelines for deciding when Section 4A valuation should be adopted. (a) Merely because the goods are specified items under Section 4A (1) that by itself will not be sufficient to assess the value under Section 4A(1). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 34 (b) of the Rules will be available in respect of a multi-piece retail package if the total weight of all the pieces in the package does not exceed the prescribed limit as held by Krafttech Products (supra) and Urison (supra). (h) Merely because goods in the form of liquid packed in pouches/ sachets are sold in numbers, it would not be that they are not sold by weight or volume, when each pouch/sachet contains predetermined quantity by weight/volume." ……,,, 10. From the foregoing, the following emerges: (a) The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains predetermined quantity of the liquid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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