https://www.taxtmi.com/caselaws?id=113090 Noodles packed in printed plastic film sachets with tastemaker were treated as goods put up in unit containers and ordinarily intended for sale, because the form-fill-seal process produced sealed, individual packs bearing manufacturing particulars, batch details, price and net weight. The tariff entry under heading 19.02 was applied by construing "unit container" in light of the object of the classification scheme and the retail-sale character of standard packs. Flexible sachets designed to hold a predetermined quantity were accepted as unit containers. The goods were therefore classifiable under sub-heading 1902.10, not 1902.90, restoring the classification in favour of the Revenue. en-us Thu, 03 Feb 1994 00:00:00 +0530 Thu, 03 May 2012 17:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113090 Noodles packed in printed plastic film sachets with tastemaker were treated as goods put up in unit containers and ordinarily intended for sale, because the form-fill-seal process produced sealed, individual packs bearing manufacturing particulars, batch details, price and net weight. The tariff entry under heading 19.02 was applied by construing "unit container" in light of the object of the classification scheme and the retail-sale character of standard packs. Flexible sachets designed to hold a predetermined quantity were accepted as unit containers. The goods were therefore classifiable under sub-heading 1902.10, not 1902.90, restoring the classification in favour of the Revenue. Case-Laws Central Excise Thu, 03 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113090