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    <title>Whether Refrigerator is a &quot;packaged commodity&quot; for the purpose of Central Excise Valuation under MRP - Section 4A</title>
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    <description>Refrigerators included in the notification qualify as a packaged commodity under Section 4A and are therefore subject to MRP-based central excise valuation and associated printing and valuation obligations; inclusion in the notification governs applicability unless the notification&#039;s validity is successfully challenged, and mere disagreement with the packaged characterization does not remove the product from scope.</description>
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