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of <h1>Tribunal classifies goods in polythene packets as unit containers under sub-heading 20.01</h1> The Appellate Tribunal CEGAT, MUMBAI, allowed the appeal in the case concerning the classification of goods under sub-heading 2001.90 u/s Note to Section ... Classification Issues involved: Classification of goods under sub-heading 2001.90 u/s Note to Section IV of the Tariff based on packaging lacking weight particulars.The Appellate Tribunal CEGAT, MUMBAI, in the case, dealt with the issue of classification of goods under sub-heading 2001.90 u/s Note to Section IV of the Tariff. The Collector (Appeals) had ruled that the 'potato salli' sold in polythene packages without weight particulars was not a 'unit container.' The department contended that each polythene packet contained one kilogram of goods, making them unit containers classifiable under sub-heading 10 of Heading 20.01. The Tribunal analyzed the definition of a 'Unit Container' as per the Note to Section IV, emphasizing that it is designed to hold a predetermined quantity and typically indicates the quantity of goods packed. Despite the lack of weight indication on the packets, it was established that every packet consistently contained 1 kg of the product, known through buyer experience. Therefore, the absence of weight particulars did not disqualify the packets as unit containers, leading to the classification under sub-heading 10 of Heading 20. Consequently, the appeal was allowed, and the order of the Collector (Appeals) was set aside.
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