https://www.taxtmi.com/caselaws?id=46046 Refrigerators packed in polythene, thermocol and cartons were treated as packaged or pre-packed commodities because the statutory definition covered goods packed for sale even if the packaging also served transit or inspection purposes. On that basis, declaration of maximum retail price was held applicable, and valuation under section 4A of the Central Excise Act, 1944 was valid. The pendency of similar writ petitions before other High Courts did not justify staying the proceedings or keeping the notification in abeyance, because section 10 CPC applies only where the same matter is pending between the same parties. The challenge to the notification and MRP declaration therefore failed. en-us Mon, 13 Aug 2001 00:00:00 +0530 Thu, 15 Jul 2010 14:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46046 Refrigerators packed in polythene, thermocol and cartons were treated as packaged or pre-packed commodities because the statutory definition covered goods packed for sale even if the packaging also served transit or inspection purposes. On that basis, declaration of maximum retail price was held applicable, and valuation under section 4A of the Central Excise Act, 1944 was valid. The pendency of similar writ petitions before other High Courts did not justify staying the proceedings or keeping the notification in abeyance, because section 10 CPC applies only where the same matter is pending between the same parties. The challenge to the notification and MRP declaration therefore failed. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46046