https://www.taxtmi.com/caselaws?id=72579 Exemption under Notification No. 33/83-C.E. applied to skimmed milk powder packed for sale in containers of not more than 1 kilogram. Receipt of the goods in loose 25-kilogram bags for testing was only an intermediate stage and did not alter the relevant commercial unit. The smaller unit containers retained their identity even when placed in larger outer cartons for despatch, because outer packing was treated as transport or presentation packaging rather than the sole unit of sale. Printing statutory particulars on the outer pack did not change the character of the inner qualifying containers, and the exemption could not be denied when the notification's terms were otherwise satisfied. en-us Fri, 26 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72579 Exemption under Notification No. 33/83-C.E. applied to skimmed milk powder packed for sale in containers of not more than 1 kilogram. Receipt of the goods in loose 25-kilogram bags for testing was only an intermediate stage and did not alter the relevant commercial unit. The smaller unit containers retained their identity even when placed in larger outer cartons for despatch, because outer packing was treated as transport or presentation packaging rather than the sole unit of sale. Printing statutory particulars on the outer pack did not change the character of the inner qualifying containers, and the exemption could not be denied when the notification's terms were otherwise satisfied. Case-Laws Central Excise Fri, 26 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72579