Judgment

V.S. Sirpukar, J. —

1.The short but interesting question as to whether Refrigerator is a “packaged commodity” falls for consideration in this appeal. The appellant is engaged in manufacturing Refrigerators. The Central Government issued a Notification No.9 of 2000 dated 1.3.2000 under Section 4A(1) & (2) of Central Excise Act (for short “the Act”) and specified the goods mentioned in Column 3 of the said notification. Entry No.48 pertains to the refrigerators whereby the Refrigerators invited valuation under Section 4A of the Central Excise Act with the abatement of 40%. Section 4A(1)&(2) of the Central Excise Act require that any goods included in the notification shall be valued on the basis of the Maximum Retail Price (for short “MRP”) which is required to be printed on the packages of such goods. The five conditions for inclusion of the goods are:

“i)The goods should be excisable goods;

ii)They should be such as are sold in the package;

iii)There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package.

iv)The Central Government must have specified such goods by notific