1980 (6) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of India have carefully considered the revision application and the records of the case and the points urged by the petitioners advocate at the time of personal hearing. 2. The short point involved in these review proceedings is whether the sale of impugned goods should be treated as sale in unit containers or not. 3. Shri Bharat Dass who appeared on behalf of the petitioner exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioners' own bottles bearing their labels etc., he stated that it was not so and that the customers were free to bring their own containers for collecting the retail quantities purchased by them. 4. Shri Bharat Dass made his further pleas in the part-heard case of 18th December 1979 and filed an affidavit regarding the mode of production, movement and final disposal, etc., of the perfumed h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., they are entitled to the benefit of exemption under Notification No. 67/71 dated 29-5-71. Their unit containers are bottles and they are not claiming the benefit of exemption notification in respect of sales made in bottles capacities ranging from 50 ml. to 500 ml. They are claiming exemption only in respect of deliveries effected through drums/barrels which are not in the nature of unit contain....