https://www.taxtmi.com/caselaws?id=107343 Sweetened condensed milk packed in barrels was held not to fall under Chapter Heading 0401.14 because the decisive test was whether each container represented a standard unit quantity ordinarily intended for sale. The invoices showed billing on actual quantity in each barrel, and the quantity varied from barrel to barrel, so the goods were not treated as unit containers for classification purposes. The Tribunal's earlier ruling on the same issue, including the appellant's prior barrel-sale case, supported this view. The proper classification was Chapter Heading 0401.19, and the demand and penalty were not sustainable. en-us Wed, 13 Nov 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107343 Sweetened condensed milk packed in barrels was held not to fall under Chapter Heading 0401.14 because the decisive test was whether each container represented a standard unit quantity ordinarily intended for sale. The invoices showed billing on actual quantity in each barrel, and the quantity varied from barrel to barrel, so the goods were not treated as unit containers for classification purposes. The Tribunal's earlier ruling on the same issue, including the appellant's prior barrel-sale case, supported this view. The proper classification was Chapter Heading 0401.19, and the demand and penalty were not sustainable. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107343