https://www.taxtmi.com/caselaws?id=120821 Assembled and processed food items such as burgers, wraps and French fries were found prima facie to emerge as distinct marketable goods after combining ingredients and heating or frying, supporting a manufacture finding for interim purposes. The assessee also made a strong prima facie case that the goods were not put up in unit containers, because a container means an enclosed receptacle and the tariff note contemplates a receptacle designed to hold a predetermined quantity. Limitation likewise favoured the assessee at this stage, since prior disclosure to excise authorities weakened any allegation of suppression with intent to evade duty. Conditional stay was therefore granted with partial pre-deposit. en-us Tue, 13 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 16:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120821 Assembled and processed food items such as burgers, wraps and French fries were found prima facie to emerge as distinct marketable goods after combining ingredients and heating or frying, supporting a manufacture finding for interim purposes. The assessee also made a strong prima facie case that the goods were not put up in unit containers, because a container means an enclosed receptacle and the tariff note contemplates a receptacle designed to hold a predetermined quantity. Limitation likewise favoured the assessee at this stage, since prior disclosure to excise authorities weakened any allegation of suppression with intent to evade duty. Conditional stay was therefore granted with partial pre-deposit. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120821