Unit container classification requires fixed quantity sale; fruit juice concentrate cleared in barrels fell outside the preferred heading.

Fruit juice concentrate, pulp and tomato paste cleared in large barrels or cans were not classifiable as goods put up in unit containers under sub-heading 2001.10. The Tribunal read the Chapter 20 expression "put up in unit containers and ordinarily intended for sale" with the tariff definition of unit container, and held that the decisive test was sale in standard packs designed to hold a pre-determined quantity. Goods cleared in barrels of varying capacity, without fixed unit-pack sale, did not meet that test. The prior interpretation of the same concept was followed, and the goods were classified under sub-heading 2001.90 as other goods.

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Issues: Whether fruit juice concentrate, pulp and tomato paste cleared in large barrels or cans were classifiable under sub-heading 2001.10 as goods put up in unit containers and ordinarily intended for sale, or under sub-heading 2001.90 as other goods.

Analysis: The tariff entry in Chapter 20 using the expression "put up in unit containers and ordinarily intended for sale" was read with the definition of "unit container" in the Section/Chapter Notes. The Tribunal held that the insertion of an express definition in the new tariff did not materially change the substance of the earlier entry. The decisive requirement was sale in containers designed to hold a pre-determined quantity, normally as standard packs intended for such sale. Goods cleared in barrels of varying capacity, where the quantity was not sold as fixed unit packs, did not satisfy that requirement. The earlier reasoning on the same concept of unit container was followed, and the difference between the old and new tariff arrangements was held not to alter the classification result.

Conclusion: Clearance in barrels did not amount to sale in unit containers. The goods were not classifiable under sub-heading 2001.10 and were classifiable under sub-heading 2001.90, in favour of the assessee.

Ratio Decidendi: For classification under the relevant tariff entry, goods must be sold in unit containers designed to hold a pre-determined quantity; clearance in large returnable barrels of variable quantity does not constitute sale in unit containers.

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