https://www.taxtmi.com/caselaws?id=49766 Fruit powder cleared in tins of fixed capacities was treated as supply in unit containers under the tariff. The key test was whether the containers were designed to hold a predetermined quantity and the goods were actually sold in that quantity, not whether different buyers received different sizes. Because the tins held 10 kg, 12.5 kg, 20 kg, 40 kg and 50 kg in accordance with their designed capacity, the presence of multiple container sizes did not exclude classification as unit containers. The goods were therefore classifiable under Heading 2001.10 rather than the residuary Heading 2001.90. en-us Thu, 10 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49766 Fruit powder cleared in tins of fixed capacities was treated as supply in unit containers under the tariff. The key test was whether the containers were designed to hold a predetermined quantity and the goods were actually sold in that quantity, not whether different buyers received different sizes. Because the tins held 10 kg, 12.5 kg, 20 kg, 40 kg and 50 kg in accordance with their designed capacity, the presence of multiple container sizes did not exclude classification as unit containers. The goods were therefore classifiable under Heading 2001.10 rather than the residuary Heading 2001.90. Case-Laws Central Excise Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49766