Per P.G. Chacko : The appellant is engaged in the manufacture of hair dyes falling under SH 3305.99 of the First Schedule to the Central Excise Tariff Act, 1985. These products have been notified under Section 4A of the Central Excise Act for the purpose of valuation.

2. During the period of dispute, the appellant had cleared Indica Herbal Powder Hair Dye on payment of duty based on assessable value determined under Section 4 of the Central Excise Act. During most part of the period, they had also cleared Chick Kali Mehendi Powder Hair Dye on payment of duty likewise. The "Indica" hair dye was cleared in mono-cartons, each containing 6 sachets of 8 grams each of the commodity. The other hair dye was also cleared in mono-cartons, but each containing 10 sachets of 4 grams each of the commodity. All the clearances were made to a dealer namely M/s. Cavinkare Pvt. Ltd. The appellant considered each sachet as a retail pack and, as the net weight of hair dye contained therein was less than 20 grams, they claimed exemption (under Rule 34 (1) (b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977) from the application of other provisions of the said Rules to the