https://www.taxtmi.com/caselaws?id=85086 Marketability is a prerequisite for tariff classification, so crushed fruit products must be shown to be in a marketable condition before classification can be sustained. The applicability of the disputed sub-heading also depends on whether the goods were packed in a unit container designed to hold a pre-determined quantity or number, which requires factual verification of the packing. Classification under Chapter 8 further depends on whether the product continues to answer the tariff description of edible fruit after crushing and addition of preservatives. Where these factual and tariff-description issues remain unresolved, the proper course is de novo reconsideration. en-us Fri, 08 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85086 Marketability is a prerequisite for tariff classification, so crushed fruit products must be shown to be in a marketable condition before classification can be sustained. The applicability of the disputed sub-heading also depends on whether the goods were packed in a unit container designed to hold a pre-determined quantity or number, which requires factual verification of the packing. Classification under Chapter 8 further depends on whether the product continues to answer the tariff description of edible fruit after crushing and addition of preservatives. Where these factual and tariff-description issues remain unresolved, the proper course is de novo reconsideration. Case-Laws Central Excise Fri, 08 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85086