Small tobacco pouches weighing less than 10 grams not subject to RSP based assessment

[Arising out of the Order-in-Appeal No. 101/CE/D-II/2013 dated 03/05/2013 passed by the Commissioner (Appeals), Central Excise Commissionerate, New Delhi and No. 48-CE/DLH/2007 dated 30/03/2007 passed by Commissioner (Appeals), Central Excise, Delhi II.]

Brief of the case:

The New Delhi bench of CESTAT in the above cited case held that tobacco manufactured and packed in small pouches of 6-7 grams and again packed in a bigger packet are not subject to valuation based on retail price as the small pouches weighing less than 10 gms are exempt from requirement of fixation of retail sale price under Rule 34 of the Standards of Weight & Measurement Act.

Facts of the case:

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