https://www.taxtmi.com/caselaws?id=370475 Preparations of meat served in restaurant packaging such as butter paper, paperboard, trays, pouches, cones or similar boxes were not treated as being put up in unit containers for tariff heading 1601.10. A unit container must hold a predetermined quantity, while these serving materials were used only for immediate consumption in the restaurant and functioned as service ware rather than retail or wholesale packing. The mode of serving food in the restaurant could not by itself determine excisability. On that basis, the goods did not satisfy the tariff description requiring unit containers and brand name treatment, and central excise duty was not attracted under heading 1601.10. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370475 Preparations of meat served in restaurant packaging such as butter paper, paperboard, trays, pouches, cones or similar boxes were not treated as being put up in unit containers for tariff heading 1601.10. A unit container must hold a predetermined quantity, while these serving materials were used only for immediate consumption in the restaurant and functioned as service ware rather than retail or wholesale packing. The mode of serving food in the restaurant could not by itself determine excisability. On that basis, the goods did not satisfy the tariff description requiring unit containers and brand name treatment, and central excise duty was not attracted under heading 1601.10. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370475