https://www.taxtmi.com/caselaws?id=33081 Commodities packed without the purchaser being present remain "pre-packed commodities" if they satisfy the statutory definitions, even when opened later for display, inspection or testing before sale. The applicability of the packaging and declaration regime turns on the objective nature of the package, not on the subjective intention of the manufacturer, dealer or retailer. Single-unit packages and commodities covered by the Third and Fifth Schedules also continue to attract quantity and retail price declarations, including categories such as ready-made garments and similar scheduled goods. The statutory scheme was therefore treated as applying to the disputed commodities, and the contrary view was rejected. en-us Wed, 09 Apr 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33081 Commodities packed without the purchaser being present remain "pre-packed commodities" if they satisfy the statutory definitions, even when opened later for display, inspection or testing before sale. The applicability of the packaging and declaration regime turns on the objective nature of the package, not on the subjective intention of the manufacturer, dealer or retailer. Single-unit packages and commodities covered by the Third and Fifth Schedules also continue to attract quantity and retail price declarations, including categories such as ready-made garments and similar scheduled goods. The statutory scheme was therefore treated as applying to the disputed commodities, and the contrary view was rejected. Case-Laws Central Excise Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33081