package.
4
The strapped tyres, tubes and flaps are not "packages" and
do not fall within the definition of "pre-packaged commodity ... must be regarded as pre-
packaged commodities. This argument conflates pre-
determined quantity with packaging. The statute requires
both. A commodity of predetermined quantity sold
Assessee as a set or independently, was
a 'pre-packaged commodity' within the meaning of Legal
Metrology Act, 2009 (LM Act, for short ... since the question as to
whether the commodity is a packaged or pre-packaged
commodity on which MRP has to be affixed
goods sought to be imported must be pre-
packaged goods.
The term "pre-packaged commodity" is defined
under the LMA, 2009. Section ... availability of MRP
labels on the pre-packaged goods.
m) Rule 3 of the Legal Metrology (Packaged
Commodities) Rules, 2011 prescribes exclusion
clauses, to exclude
have been notified for ensuring rights of consumers in relation to pre-packaged commodities. Central to the statutory instrument is the physical impossibility of ascertaining ... 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
Weights and
Measurements (packaged commodities) Rules, 1976
stipulates that all pre-packaged commodities imported
into India shall carry the declaration of Retail sale price.
Pre ... opening the package. In this context, the
term 'package' is to be construed as package containing
such pre-package commodity. Therefore, only when
provisions of EXIM policy in case of import of pre-packaged commodities, the MRP at which the imported goods were to be sold was required ... Policy, all pre-packaged commodities imported in India shall, in particular, carry maximum retail sale price at which the commodity in packaged form
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
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 ... 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
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
