https://www.taxtmi.com/caselaws?id=2207 A refrigerator sold by the manufacturer in polythene, thermocol and hard-board carton packing fell within the statutory definition of a packaged and pre-packed commodity. The packaging was suitable for retail sale, and the fact that the package could be opened for testing did not change its character under the Packaged Commodities Rules. As a result, the MRP declaration requirement applied, and valuation under Section 4A of the Central Excise Act was validly attracted. en-us Fri, 02 Nov 2007 00:00:00 +0530 Sat, 30 Nov 2013 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2207 A refrigerator sold by the manufacturer in polythene, thermocol and hard-board carton packing fell within the statutory definition of a packaged and pre-packed commodity. The packaging was suitable for retail sale, and the fact that the package could be opened for testing did not change its character under the Packaged Commodities Rules. As a result, the MRP declaration requirement applied, and valuation under Section 4A of the Central Excise Act was validly attracted. Case-Laws Central Excise Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2207