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2007 (11) TMI 206 - CESTAT, BANGALOREAppellants contended that the sale of paint in loose in quantities of 100 ltrs or 200 ltrs are not intended for retail sale and therefore does not fall under the purview of the Standard of Weights and Measure (Packaged Commodities) Rules - Commissioner (A) after detailed consideration noticed that Section 4A(2) is not applicable when the goods are sold in loose conditions as they do not fall under SWMPCR - question of MRP doesn’t arise so rule 4 is applicable – order of comm.(A) is justified
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