COMMISSIONER OF CENTRAL EXCISAE 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 the context of excise duty valuation under Section 4 and Section 4A of the Central Excise Act, 1944. The Court held that the retail sale price must be declared on packages of excisable goods, and failure to do so or tampering with such declarations can lead to confiscation of goods. The judgment clarified the obligations of manufacturers regarding pricing and compliance with statutory requirements.