https://www.taxtmi.com/caselaws?id=89078 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. en-us Tue, 02 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89078 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. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89078