tube & flaps in the form of a package may be considered as a pre-packaged commodity, if it falls in the ambit ... tyre, tube and flaps in the form of package may be considered as 'pre-packaged commodity', if it falls in the ambit
pre-packaged commodity" would be
applicable to:-
(i) commodities which are packed, and
(ii) the commodity packaged has a pre-determined value ... that the expression
"pre-packed commodity" would be applicable to commodities
which are packed and the commodity packaged has a pre-
determined value
multi-piece package means a package containing two or more individually packaged or labeled pieces of the same commodities of identical quantity, intended for retail ... expression "package", wherever it occurs, shall be construed as a package containing a pre-packed commodity
With this background, we proceed to examine
retail sale price means the
maximum price at which the commodity in packaged form may be
sold to the ultimate consumer. The Rule further suggests ... under:
2A. The provisions of this Chapter shall apply to all pre-
packed commodities except in respect of grains and
pulses containing quantity more than
that Section 2(b) defines
commodity in packaged form. The definition says:
commodity in packaged form means commodity packaged,
whether in any bottle, tin, wrapper ... defines pre packed
commodity which is as under:
pre-packed commodity with its grammatical variations and
cognate expressions, means a commodity or article or articles
pre-packed any commodity for sale, distribution or delivery unless the package in which the commodity is pre-packed bears thereon, or on a label ... commodity contained in the package or where the commodity is packed or sold by number, the number of the commodity contained in the package
Chapter 2, which are applicable to the packages intended for retail sale, does not apply to packaged commodities meant for industrial consumers or institutional consumers ... Notification, shall be applicable only on imports of those pre-packaged commodities, which are intended for retail sale. Since import of raw materials, components, bulk
mind. Nor is it possible to verify the measure of such pre-packaged commodities. The Standards of Weights and Measures Act, 1976 and the rules ... provision with his theory of consumer behaviour. This is flawed reasoning. Pre-packaged commodities are, undoubtedly, bought as packages but that does not render
pre-packaged
commodity' means a commodity, which, without
the purchaser being present, is placed in a
package so that the quantity of goods contained ... construed as
package containing such pre-packed commodity.
Thereafter, only when such pre-packed
commodities are sold in retail packages, the
provisions of Standards
Notification RE/44/2000 (issued by DGFT) in relation to pre-packaged commodities. Therefore it is required under the LMA and Rules framed thereunder ... 2012 dt 17-3-2012 from payment of SAD on pre-packaged goods intended for retail sale. They submitted a calculation chart in support
