https://www.taxtmi.com/caselaws?id=77896 Diapers were held not to fall within Rule 18 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, because the rule applies only to the listed woven cloth articles or commodities similar to them. The High Court found that diapers are composite, non-woven, specially designed absorbent products for infant use and are materially and functionally distinct from bed sheets, dhoties, sarees, napkins, pillow-covers, towels and table cloths. As no obligation arose to declare dimensions in metric units under Rule 18, the alleged contravention could not be sustained and the connected criminal proceedings were liable to be quashed. en-us Fri, 18 Dec 2009 00:00:00 +0530 Wed, 20 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77896 Diapers were held not to fall within Rule 18 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, because the rule applies only to the listed woven cloth articles or commodities similar to them. The High Court found that diapers are composite, non-woven, specially designed absorbent products for infant use and are materially and functionally distinct from bed sheets, dhoties, sarees, napkins, pillow-covers, towels and table cloths. As no obligation arose to declare dimensions in metric units under Rule 18, the alleged contravention could not be sustained and the connected criminal proceedings were liable to be quashed. Case-Laws Central Excise Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77896