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Issues: Whether a refrigerator sold in protective packing is a packaged commodity or pre-packed commodity so as to attract the requirement of declaring maximum retail price and valuation under Section 4A of the Central Excise Act.
Analysis: The commodity was found to be sold by the manufacturer in polythene, thermocol and hard-board carton packing. Section 2(b) of the Standards of Weights and Measures Act, 1976 defines commodity in packaged form broadly, including goods packed in any manner in units suitable for sale. Rule 2(l) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 treats a commodity as pre-packed when it is placed in a package without the purchaser being present, and Explanation I makes clear that opening the package for testing does not alter that character. Since the sale was in retail and the relevant rules applied to packaged commodities intended for retail sale, the refrigerator was held to fall within the statutory scheme requiring declaration of sale price on the package.
Conclusion: The refrigerator is a packaged commodity and a pre-packed commodity, and the notification applying Section 4A and the MRP requirement was validly applicable to it.
Ratio Decidendi: A commodity packed in a manner suitable for sale falls within the statutory definition of packaged or pre-packed commodity, and the need to open the package for inspection or testing does not take it out of the MRP-based regulatory scheme.
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