No sec. 4A valuation as tobacco sold in packs with weights upto 10 gms was exempt from affixation of

Excise & Customs : Where 'spit tobacco' is sold in packs showing weight up to 10 gms, then, as per rule 34 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977, product is exempt from affixation of MRP and, therefore, section 4A of Central Excise Act, 1944 does not apply for valuation thereof