Unit container classification turns on predetermined uniform quantity, even without a stated weight on the packet.

Polythene packets were treated as unit containers under the tariff note where each packet was consistently sold as containing a predetermined, uniform quantity of 1 kg. The absence of any statement of weight on the packet or inside it was not decisive, because the tariff note did not require the container itself to display the quantity. On that basis, the goods were classifiable under Heading 20.01, sub-heading 10, rather than the residuary sub-heading 2001.90.

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Issues: Whether polythene packets of potato salli, sold without any declaration of weight on the packet or inside it, were "unit containers" under the tariff note so as to fall under Heading 20.01 rather than the residuary sub-heading 2001.90.

Analysis: The tariff note defines a unit container as a container designed to hold a predetermined quantity or number. The decisive consideration was that each packet was consistently sold as containing 1 kg, and there was no dispute that every packet invariably contained that quantity. The absence of an external or internal indication of weight was held not to be determinative, because the tariff note did not require the container itself to bear a statement of quantity. The consistent and known quantity packed in each packet was sufficient to treat the packets as unit containers.

Conclusion: The packets were unit containers and the goods were classifiable under sub-heading 10 of Heading 20.01, not under sub-heading 2001.90.

Final Conclusion: The departmental appeal succeeded and the classification adopted by the appellate authority was set aside.

Ratio Decidendi: A container may be treated as a unit container if it is designed and used to hold a predetermined, uniform quantity, even where the packet itself does not expressly state the quantity on its face or inside.

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