https://www.taxtmi.com/caselaws?id=165764 Goods cleared in drums or barrels used only for transport were not treated as sales in unit containers for purposes of denying exemption under Notification No. 67/71 dated 29-5-71. The deciding authority found no evidence that the drums or barrels were ever sold by the manufacturers, and the record showed that they were repeatedly used for the same transport purpose while remaining the petitioners' property. On that factual basis, the containers were characterised as transport containers for bulk oil, not as unit containers ordinarily intended for sale, so the exemption was not denied on that ground. en-us Wed, 11 Jun 1980 00:00:00 +0530 Mon, 11 Aug 2014 15:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165764 Goods cleared in drums or barrels used only for transport were not treated as sales in unit containers for purposes of denying exemption under Notification No. 67/71 dated 29-5-71. The deciding authority found no evidence that the drums or barrels were ever sold by the manufacturers, and the record showed that they were repeatedly used for the same transport purpose while remaining the petitioners' property. On that factual basis, the containers were characterised as transport containers for bulk oil, not as unit containers ordinarily intended for sale, so the exemption was not denied on that ground. Case-Laws Central Excise Wed, 11 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165764