Tariff classification under Chapter 19.01 turns on unit-container packaging and excludes sub-heading 1901.92 for "others".

Goods put up in unit containers were held not to fall under sub-heading 1901.92 of Chapter 19.01 because that sub-heading was confined to the "others" category. The tariff structure under Chapter Heading 19.01 was examined, including the distinction between goods in unit containers and other goods. On the facts recorded, the respondent's products were packaged in unit containers, so the Revenue's attempt to classify them under 1901.92 failed. The classification dispute was accordingly resolved against the Revenue, and the goods were treated as outside that sub-heading.

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Issues: Whether the goods manufactured by the respondent were classifiable under Chapter Heading 1901.92 of the Central Excise Tariff Act, 1985 or under Chapter Heading 2108, and whether the fact that the goods were put up in unit containers excluded classification under 1901.92.

Analysis: The tariff structure under Chapter Heading 19.01 was examined. The heading covered food preparations containing malt extract or cocoa, with one category for goods put up in unit containers and another category for others. Sub-heading 1901.92 fell within the category of "others". On the facts recorded, the respondent's goods were put up in unit containers. Since 1901.92 belonged to the "others" category, the goods could not be placed there. The Revenue's classification objection therefore failed.

Conclusion: The goods were not classifiable under Heading 1901.92 on the facts found, and the Revenue's appeal was rejected.

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