https://www.taxtmi.com/forum/issue?id=4806 Whether goods under sub heading 19041090 attract nil duty or the tariff rate depends on whether they are "put up in unit containers"; unit container clearances fall under the Third Schedule and are valued under Section 4A using MRP rules with abatement where applicable, and may permit CENVAT for the supplier. The term "bulk" is not defined and unit container status is a factual determination affecting duty liability and SSI exemption applicability under turnover aggregation rules. en-us Thu, 11 Oct 2012 10:34:00 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4806 Whether goods under sub heading 19041090 attract nil duty or the tariff rate depends on whether they are "put up in unit containers"; unit container clearances fall under the Third Schedule and are valued under Section 4A using MRP rules with abatement where applicable, and may permit CENVAT for the supplier. The term "bulk" is not defined and unit container status is a factual determination affecting duty liability and SSI exemption applicability under turnover aggregation rules. Discussion-Forum Central Excise Thu, 11 Oct 2012 10:34:00 +0530 https://www.taxtmi.com/forum/issue?id=4806