BHARAT COSMETICS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE above appeals arise out of a common order -in -appeal by the Commissioner (Appeals), involving common issue and are hence heard together and disposed of by this common order. The issue in dispute relates to method of valuation of lipsticks/eyeliners in multi -packs. The weight of each individual lipstick is 4.3 ml and the weight of each individual eyeliner is 9 ml. In other words, the weight of both products is below 10 ml. In these circumstances, the decision of the Larger Bench of the Tribunal in CCE, Mwnbai v. Urison Cosmetics Ltd. , holding that quantities of cosmetics weighing less than 10 gms., even though contained in multi -packs, will be exempt under Rule 34 of the Standards of Weights and Measures (Packaged) Commodity Rules and consequently Section 4A of the Central Excise Act will not have any application to such multi -packs, will be directly applicable to the facts of the present case. Following the ratio of the Larger Bench decision cited supra, we hold that the provisions of Section 4A of the Central Excise Act, 1944 are not attracted to the goods in question, set aside the impugned order and allow the appeals.