<h1>Supreme Court Rules Refrigerators Must Display MRP u/s 4A of Central Excise Act; Request for Exemption Denied.</h1> The issue addressed is whether refrigerators qualify as 'packaged commodities' under Section 4A of the Central Excise Act, 1944, for the purpose of calculating excise duty based on Maximum Retail Price (MRP). The appellant argued that refrigerators should not be considered packaged commodities, thus exempting them from MRP labeling. However, the Supreme Court ruled that since refrigerators are included in the notification under Section 4A, they must comply with MRP requirements unless the notification's validity is challenged. Consequently, the appellant's request to avoid printing MRP on refrigerator packages was rejected.