https://www.taxtmi.com/caselaws?id=88763 Fruit juice cleared in bulk carbouys without a stipulated quantity falls under Tariff Item 68 rather than Tariff Item 1B because the carbouys are not unit containers. The product consequently qualifies for the full excise-duty exemption available to food products under Notification No. 55/75. Hire charges collected for dispensers used by dealers to serve consumers are not includible in the assessable value of the bulk fruit juice. The hiring arrangement is separate from the manufacturer's sale, does not relate to manufacture or sale price, and does not enhance the marketability of the bulk goods. en-us Wed, 11 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88763 Fruit juice cleared in bulk carbouys without a stipulated quantity falls under Tariff Item 68 rather than Tariff Item 1B because the carbouys are not unit containers. The product consequently qualifies for the full excise-duty exemption available to food products under Notification No. 55/75. Hire charges collected for dispensers used by dealers to serve consumers are not includible in the assessable value of the bulk fruit juice. The hiring arrangement is separate from the manufacturer's sale, does not relate to manufacture or sale price, and does not enhance the marketability of the bulk goods. Case-Laws Central Excise Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88763