Toffee/Candy weighing less than 10 gms sold in packages of ...
Toffees under 10g sold in wholesale must be assessed u/s 4, not Section 4A, for retail sale.
December 3, 2011
Case Laws Central Excise AT
Toffee/Candy weighing less than 10 gms sold in packages of 100/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central Excise Act, 1944 only and not under Section 4A .... - AT
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