Tariff classification of potato wafers depends on unit containers and intended sale; non-unit-pack goods stayed outside the claimed heading.

Potato wafers were held not classifiable under the tariff heading for wafers ordinarily intended for sale because the entry required two cumulative conditions: the goods had to be put up in unit containers and be ordinarily intended for sale. The trade notice supported classification under Heading 20.01, but it did not remove the separate unit-container requirement. As the wafers were not put up in unit containers, the lower appellate authority's classification was upheld and the Revenue's contention was rejected.

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Issues: Whether potato wafers not put up in unit containers were classifiable under the heading applicable to potato wafers ordinarily intended for sale.

Analysis: The tariff entry required both conditions to be satisfied, namely that the goods must be put up in unit containers and must be ordinarily intended for sale. The trade notice also clarified that potato wafers would be appropriately classifiable under Heading 20.01, but the reasoning did not support treating non-unit-container goods as satisfying the container requirement merely because they were intended for sale. Since the goods in question were not put up in unit containers, the classification adopted by the appellate authority was upheld.

Conclusion: The classification under the lower appellate authority was correct, and the Revenue's contention was rejected.

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