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    <title>2000 (5) TMI 101 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>Goods packed in unit containers may fall within Chapter 20 sub-heading 2001.10 if the packing bears a brand name or any writing, mark, or trade indicia that connects the product with the manufacturer in the course of trade. The absence of the specific words &quot;Inland Valley&quot; did not change the classification, because the second packing still carried product description, manufacturer details, and other marks showing that connection. On that reasoning, the second type of packing remained classifiable under sub-heading 2001.10 and did not qualify for sub-heading 2001.90.</description>
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    <pubDate>Thu, 11 May 2000 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=49868</link>
      <description>Goods packed in unit containers may fall within Chapter 20 sub-heading 2001.10 if the packing bears a brand name or any writing, mark, or trade indicia that connects the product with the manufacturer in the course of trade. The absence of the specific words &quot;Inland Valley&quot; did not change the classification, because the second packing still carried product description, manufacturer details, and other marks showing that connection. On that reasoning, the second type of packing remained classifiable under sub-heading 2001.10 and did not qualify for sub-heading 2001.90.</description>
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