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7. As regards the question of confiscation of FSL bulb and Halogen bulb under Section 111(d) for not affixing their MRP, in terms of Note 5 (e) of the General Note of Foreign Trade Policy Pre-Packaged Commodities imported into India shall, in particular, carry maximum retail sale price at which the same in packaged form may be sold to the ultimate consumers. This provision is applicable to the commodities imported in pre-packaged form. The impugned order while holding the FSL bulbs and Halogen bulb as liable for confiscation under Section 111(d) does not give any finding as to whether the goods imported were in bulk packages and in pre-packaged form meant directly for sale to ultimate consumers. Unless the imported goods were in pre-packaged form meant directly for sale to ultimate consumers, the provisions of Note 5(e) of the General Note of the Foreign Trade Policy read with Section 111 of the Foreign Development and Regulation Act, 1992 would not be applicable. On this point, there is no finding of the Commissioner (Appeals) or of the Original Adjudicating Authority. Therefore, for deciding the question of liability to confiscation of the FSL Bulbs and Halogen Bulbs under Section 111(d), the matter has to be remanded for de novo adjudication.