Retail sale price declaration under packaged commodities rules limited the exemption from pre-deposit relief.

The notification's third proviso to Explanation II was read narrowly: it applies only where retail sale price was not required to be declared under the Packaged Commodities Rules and was in fact not declared. The rules were treated as extending beyond retail transactions to wholesale packages that may contain retail packages, with Chapter II requiring retail sale price declarations on packages intended for retail sale. The proviso was confined to the specific exemptions from declaration under those rules, so the appellant could not claim full waiver of pre-deposit on the basis of wholesale packaging.

---

---

Issues: Whether the appellant was entitled to waiver of the entire pre-deposit on the footing that the goods cleared as wholesale packages were not required to declare retail sale price under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and therefore could claim the benefit of Notification No. 4/2006-C.E.

Analysis: The notification's third proviso to Explanation II was held applicable only where the retail sale price was not required to be declared under the Packaged Commodities Rules and was in fact not declared. The relevant rules were read as applying not merely to retail transactions but also to wholesale packages, since a wholesale package may contain retail packages and Chapter II requires declaration of retail sale price on packages intended for retail sale. The order also noted that specific exemptions from such declaration exist under the rules, and the notification proviso was confined to those specific exemptions.

Conclusion: The appellant was not entitled to waiver of the entire amount demanded, and the stay application was dismissed with a direction to deposit the amount as per the impugned order.

---