Commissioner Of Central Excise, Vapi vs M/S. Kraftech Products Inc

The Supreme Court interpreted Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977, in relation to the valuation of excisable goods under Section 4 and Section 4A of the Central Excise Act, 1944. The Court held that the retail sale price must be declared on the packaging of excisable goods, and failure to do so or tampering with the declared price can lead to confiscation of goods. The judgment clarified the obligations of manufacturers regarding pricing and compliance with statutory requirements.