- (1.) The short but interesting question as to whether Refrigerator is a "packaged commodity" falls for consideration in this appeal. The appellant is engaged in manufacturing Refrigerators. 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 notification. Entry No.48 pertains to the refrigerators whereby the Refrigerators invited valuation under Section 4A of the Central Excise Act with the abatement of 40%. Section 4A(1)&(2) of the Central Excise Act require that any goods included in the notification shall be valued on the basis of the Maximum Retail Price (for short "MRP") which is required to be printed on the packages of such goods. The five conditions for inclusion of the goods are: "i) The goods should be excisable goods; ii) They should be such as are sold in the package; iii) There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package. iv) The Central Government must have specified such goods by notification in the Official Gazette; v) The valuation of such goods would be as per the declared retail sale price on the packages less the amount of abatement."
(2.) The appellant felt aggrieved by the fact the Refrigerators were covered and included in the aforementioned notification dated 1.3.2000 as, according to the appellant, the Refrigerator is not such a commodity which is sold in a package. Significantly, the appellant is not aggrieved by its valuation of being under Section 4A(1)&(2) of the Act. The only complaint that the appellant made is that the appellant should not be required to print the MRP on the package of the Refrigerator manufactured by it. 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 coercive measures against the appellant or its Directors, Officers, Servants or Agents for not declaring the MRP on the Refrigerators manufactured and cleared by the appellant from its factory. The notification dated 1.3.2000 was challenged to this limited extent only. Before the High Court the appellant pleaded that Refrigerator is not such a commodity which can be termed to be a "packaged commodity" and further the provisions of The Standards of Weights and Measures Act, 1976 (for short "SWM Act") or the Rules made thereunder are not applicable to the Refrigerator at all. It was, therefore, prayed that the notification was liable to be quashed only to the extent that it included the Refrigerator and the requirement of declaring MRP on the Refrigerator.
(3.) The Respondent Authorities, however, maintained that the Refrigerator was in fact sold in a package of polythene cover, thermocol, hardboard cartons etc., and thus it falls in the category of "pre-packed commodity". On that basis it was contended that since every packaged commodity was included in the SWM Act and the Rules made thereunder, there can be no escape from printing the MRP on the package. The High Court rejected the contention and dismissed the petition filed by the appellant. Hence the present appeal before us.;