#Legal Metrology Rules

Bombay High Court upheld CAAR's classification of 20 kg bulk pet food bags under CTH 2309 1000 as retail packs, emphasizing packaging, labeling, and completeness. The ruling impacts importers disputing tariff classification and customs duty liability.

CESTAT Chennai holds that failure to declare MRP on packaging does not disqualify goods from Section 4A valuation; reinforces precedent that abatement applies if goods are notified for MRP assessment.