M/S. WHIRLPOOL OF INDIA LTD. vs UNION OF INDIA .

The Supreme Court examined whether a refrigerator qualifies as a 'packaged commodity' under Section 4A(1) & (2) of the Central Excise Act, 1944. The Court upheld the notification issued by the Central Government, affirming that refrigerators are indeed sold in a packaged form and thus require the Maximum Retail Price (MRP) to be printed on their packaging. The appeal was dismissed, confirming the applicability of the Standards of Weights and Measures Act, 1976 to refrigerators as pre-packed commodities.