Tyres secured by plastic carry straps are not pre-packaged hence section 4A inapplicable

MRF Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that tyres, tubes and flaps secured by plastic carry straps are not “placed in a package” within the meaning of the Legal Metrology Act, 2009. Hence, provisions of section 4A of the Central Excise Act, 1944 inapplicable. Facts- The present appeal is directed against Order-in- Original dated 31.05.2023 whereby the learned Commissioner has disallowed valuation adopted under Section 4 of the Central Excise Act, 1944 in respect of certain tyres, tubes and flaps cleared to the replacement market and has ...