WHIRLPOOL OF INDIA LTD. versus UNION OF INDIA AND ORS.

WHIRLPOOL OF INDIA LTD. versus UNION OF INDIA AND ORS.

A refrigerator sold in packaged form is a 'packaged commodity' under SWM Act and Packaged Commodities Rules. Its inclusion in the Central Excise Notification is valid and MRP printing is required unless the notification is challenged on other grounds.

Parties
Appellant: Whirlpool of India Ltd.; Respondents: Union of India and Ors.
Jurisdiction
India
Judgment Date
02 November 2007
Procedural Posture
Civil Appeal / Appeal From Final Judgment and Order of the High Court of Punjab & Haryana at Chandigarh
Outcome
Appeal dismissed
Legal Topics
Central Excise Act, Standards of Weights and Measures Act, Packaged Commodities Rules
Tax Regulatory Law Central Excise Act Standards of Weights and Measures Act Packaged Commodities Rules

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Whirlpool of India Ltd.

Appellant

Union of India and Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal From Final Judgment and Order of the High Court of Punjab & Haryana at Chandigarh

Legal Issues

  1. 1 Whether a refrigerator is a 'packaged commodity' under the SWM Act and Rules and thus required to declare MRP per the Central Excise Notification

Ratio Decidendi

A refrigerator sold in packaged form is a 'packaged commodity' under SWM Act and Packaged Commodities Rules. Its inclusion in the Central Excise Notification is valid and MRP printing is required unless the notification is challenged on other grounds.

Court Disposition

Appeal dismissed

Orders

  • Judgment of the High Court confirmed
  • Appeal dismissed with costs