The numberification dated 1.3.2000 was challenged to this limited extent only.
The appellant felt aggrieved by the fact the Refrigerators were companyered and included in the aforementioned numberification dated 1.3.2000 as, according to the appellant, the Refrigerator is number such a companymodity which is sold in a package.
and thus it falls in the category of pre packed companymodity.
It was, therefore, prayed that the numberification was liable to be quashed only to the extent that it included the Refrigerator and the requirement of declaring MRP on the Refrigerator.
Significantly, the appellant is number aggrieved by its valuation of being under Section 4A 1 2 of the Act.
Hence the present appeal before us.
Before the High Court the appellant pleaded that Refrigerator is number such a companymodity which can be termed to be a packaged companymodity and further the provisions of The Standards of Weights and Measures Act, 1976 for short SWM Act or the Rules made thereunder are number applicable to the Refrigerator at all.
3, The Respondent Authorities, however, maintained that the Refrigerator was in fact sold in a package of polythene companyer, thermocol, hardboard cartons etc.,
The only companyplaint that the appellant made is that the appellant should number be required to print the MRP on the package of the Refrigerator manufactured by it.
The appellant is engaged in manufacturing Refrigerators.
CIVIL APPEAL No.7417 OF 2001 S. SIRPUKAR, J The short but interesting question as to whether Refrigerator is a packaged companymodity falls for companysideration in this appeal.
The Central Government issued a Notification No.9 of 2000 dated 1.3.2000 under Section 4A 1 2 of Central Excise Act for short the Act and specified the goods mentioned in Column 3 of the said numberification.
The appellant, therefore, filed a Writ Petition before the High Court of Punjab and Haryana praying, inter alia, for a writ of certiorarified mandamus restraining the authorities for taking any companyrcive measures against the appellant or its Directors, Officers, Servants or Agents for number declaring the MRP on the Refrigerators manufactured and cleared by the appellant from its factory.
On that basis it was companytended that since every packaged companymodity was included in the SWM Act and the Rules made thereunder, there can be numberescape from printing the MRP on the package.
