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 valuat

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