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    <title>1990 (3) TMI 194 - CEGAT, NEW DELHI</title>
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    <description>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 &quot;put up in unit containers and ordinarily intended for sale&quot; 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.</description>
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    <pubDate>Fri, 30 Mar 1990 00:00:00 +0530</pubDate>
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      <title>1990 (3) TMI 194 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80527</link>
      <description>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 &quot;put up in unit containers and ordinarily intended for sale&quot; 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.</description>
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      <pubDate>Fri, 30 Mar 1990 00:00:00 +0530</pubDate>
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