https://www.taxtmi.com/caselaws?id=340779 Bulk packs of soya nuts and wheat puffs cleared to ICDS for free distribution were not "unit container" goods, because trade parlance requires retail-type packs ordinarily intended for sale. The bulk clearances were therefore classified outside the unit-container headings, with soya nuts falling under Heading 2107.99 and wheat puffs under Heading 1904.90. A separate set of clearances in branded unit containers did not receive this treatment, so the duty, interest and penalty computation for those supplies had to be reworked by the adjudicating authority after hearing the assessee. The matter was remitted for fresh quantification limited to the unit-container clearances. en-us Fri, 24 Mar 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340779 Bulk packs of soya nuts and wheat puffs cleared to ICDS for free distribution were not "unit container" goods, because trade parlance requires retail-type packs ordinarily intended for sale. The bulk clearances were therefore classified outside the unit-container headings, with soya nuts falling under Heading 2107.99 and wheat puffs under Heading 1904.90. A separate set of clearances in branded unit containers did not receive this treatment, so the duty, interest and penalty computation for those supplies had to be reworked by the adjudicating authority after hearing the assessee. The matter was remitted for fresh quantification limited to the unit-container clearances. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340779