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“Section 39 of the Standards of Weights & Measures Act, 1976 applies to commodities, which are cleared, sold, disturbed etc. in packed condition. In terms of Rule 1(1) of the Standards of Weights & Measures (Package Commodity) Rules, 1977, a 'pre-packaged commodity' means a commodity, which, without the purchaser being present, is placed in a package so that the quantity of goods contained therein, has a pre-determined value and such value cannot be altered without opening the package. Further, in terms of the said Rules, the term 'package' is to be construed as package containing such pre-packed commodity. Thereafter, only when such pre-packed commodities are sold in retail packages, the provisions of Standards of Weights & Measures Act and rules regarding declaration of the retail sale price (and consequently valuation of the goods based on such RSP) arises. Many a times garments are cleared in bulk where the manufacture neither packs the same nor declares the retail sale price therein. Such garments are ultimately displayed in the retailer's outlets, which may or may not attach a price tag thereto. Some times, the dealer/retailer packs, re-packs, labels or re-labels the goods, which may resolf in such goods fall within the purview of Standards of Weights & Measures (Package Commodity) Rules. However, in such cases central excise valuation is not important, as such activities undertaken on duty paid goods are fully exempt vide Notification No. 38/2003-C.E. dated 30-4-2003. Thus, it is clear that in such cases, the manufacture of the garments is under no legal obligations to declare the retail sale price while clearing the garments from his factory in bulk and in unpacked condition.