Shampoo Sachet Assessable under Section 4 of Central Excise Act if MRP Declaration not Mandatory

Hindustan Unilever Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case of Hindustan Unilever Limited versus Commissioner of GST & Central Excise (CESTAT Chennai) revolves around the determination of the assessable value of shampoo sachets under the Central Excise Act. Hindustan Unilever Limited, the appellant, engaged in the manufacture of shampoos, faced a dispute regarding the valuation methodology for shampoos packaged in sachets. The appellant cleared shampoo sachets without indicating any measure or weight on the packaging, prompting the department to questio...