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    <title>2006 (5) TMI 483 - BOMBAY HIGH COURT</title>
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    <description>The relevant provisions of the Standards of Weights and Measures regime applied to packaged commodities once the statutory provisions had been notified; a separate notification for each commodity was not required where the scheme otherwise covered that class. However, sun glasses sold on open display and chosen by customers were not pre-packed commodities merely because they were kept in a case or pouch for protection or convenience. A package is covered only where it is integral to sale and the contents have a predetermined value that changes only on opening or perceptible modification. On those facts, the seizure and compounding action lacked authority under the statutory scheme.</description>
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    <pubDate>Fri, 05 May 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=174155</link>
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