https://www.taxtmi.com/caselaws?id=54108 A container of any size qualifies as a unit container if it is designed to hold a pre-determined quantity of goods, even if the goods are not in retail packs. On the facts, pasta was packed in fixed quantities, first in 10 kg bags and then in stitched 20 kg sacks, so the duty-bearing classification was upheld. Deliberate misdescription of the clearances as loose bulk, contrary to records and invoices, supported invocation of the extended limitation period for suppression or wilful misstatement. The classification and limitation position were therefore upheld against the assessee. en-us Wed, 11 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54108 A container of any size qualifies as a unit container if it is designed to hold a pre-determined quantity of goods, even if the goods are not in retail packs. On the facts, pasta was packed in fixed quantities, first in 10 kg bags and then in stitched 20 kg sacks, so the duty-bearing classification was upheld. Deliberate misdescription of the clearances as loose bulk, contrary to records and invoices, supported invocation of the extended limitation period for suppression or wilful misstatement. The classification and limitation position were therefore upheld against the assessee. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54108