https://www.taxtmi.com/caselaws?id=125873 Pickles sold in sachets were not treated as goods sold in unit containers because the sachets did not contain a pre-determined uniform quantity. On that factual basis, the classification as unit containers failed, and the earlier view that mere packing for sale is insufficient was applied. As the goods were not cleared in unit containers, the basis for denying small scale industry exemption under Notification No. 16/1997 did not survive, making the denial of the SSI benefit unsustainable. en-us Wed, 11 Feb 2009 00:00:00 +0530 Wed, 31 Oct 2012 11:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125873 Pickles sold in sachets were not treated as goods sold in unit containers because the sachets did not contain a pre-determined uniform quantity. On that factual basis, the classification as unit containers failed, and the earlier view that mere packing for sale is insufficient was applied. As the goods were not cleared in unit containers, the basis for denying small scale industry exemption under Notification No. 16/1997 did not survive, making the denial of the SSI benefit unsustainable. Case-Laws Central Excise Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125873