Unit container classification for meat preparations failed where loose, unsealed bags lacked pre-printed quantity and uniform contents.

Meat preparations cleared in loose plastic bags were not put up in unit containers because the bags did not show pre-printed quantity, were not sealed, and did not contain predetermined uniform quantities. On that basis, classification under sub-heading 1601.10 as goods put up in unit containers was unavailable, and the goods fell under sub-heading 1601.90 at nil rate. The Revenue's challenge failed.

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Issues: Whether meat preparations cleared in loose plastic bags, without pre-printed quantity and without being sealed, were classifiable under sub-heading 1601.10 as goods put up in unit containers attracting duty, or under sub-heading 1601.90 at nil rate.

Analysis: The goods were supplied in plastic bags bearing the brand name, but the quantity was not pre-printed and the bags were not sealed. A unit container connotes a container holding pre-determined uniform quantities of contents. Since the goods were not cleared in uniform quantities and the packing lacked the features necessary to treat it as a unit container, the basis for classification under sub-heading 1601.10 was absent.

Conclusion: The goods were not put up in unit containers and were correctly classified under sub-heading 1601.90. The Revenue's challenge failed.

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