https://www.taxtmi.com/caselaws?id=92838 Fixed-quantity pasta packed in LDPE and HDPE bags was treated as goods put up in unit containers, because the tariff entry imposed no minimum or maximum container size and the quantity packed, not the physical size of the bag, was decisive. The clearances therefore fell under sub-heading 1902.10 rather than 1902.90. The extended limitation period was also available where classification records did not disclose the true mode of clearance and the goods had been inaccurately described, so earlier approved classification lists did not bar suppression-based action. On that footing, the duty demand and consequential penalties were sustained and the appeals failed. en-us Tue, 30 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92838 Fixed-quantity pasta packed in LDPE and HDPE bags was treated as goods put up in unit containers, because the tariff entry imposed no minimum or maximum container size and the quantity packed, not the physical size of the bag, was decisive. The clearances therefore fell under sub-heading 1902.10 rather than 1902.90. The extended limitation period was also available where classification records did not disclose the true mode of clearance and the goods had been inaccurately described, so earlier approved classification lists did not bar suppression-based action. On that footing, the duty demand and consequential penalties were sustained and the appeals failed. Case-Laws Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92838