Whirlpool Of India Ltd vs Union Of India & Ors

The Supreme Court addressed whether a refrigerator qualifies as a 'packaged commodity' under Section 4A(1) & (2) of the Central Excise Act. The Court held that refrigerators are indeed sold in a packaged form, thus necessitating the printing of the Maximum Retail Price (MRP) as mandated by the Standards of Weights and Measures Act, 1976. The appeal was dismissed, affirming the High Court's decision that the notification requiring MRP on refrigerators was valid and applicable.