Toilet papers couldn't be valued on MRP basis under sec. 4A; their valuation was to be made under se

Excise & Customs : 'Toilet paper' classifiable under Tariff Item 48181000 is not covered under Sl. No. 55 of Notification No. 49/2008-CE(NT) and is not assessable under section 4A; same is to be valued as per section 4