TaxTMI 
TaxTMI 
TaxTMI 
2000 (2) TMI 133
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.... tariff, if not at nil rate of duty applicable to residuary entry 2001.90 under which they fall. In the order impugned in this appeal, the Collector (Appeals) held that the goods had been supplied in unit container and confirmed the demand for duty issued to the appellant. 2. Heading 2001.10 is for preparation of vegetables, foods etc. specified in the main Heading 2001 "put up in unit containers and ordinarily intended for sale." There is no dispute that the goods in this case are ordinarily sold. What is to be decided is whether the goods were put up in unit containers. The term "unit container" is defined in Section IV of the tariff as meaning "a container whether large or small (for examples, tin, can, box, jar, bottle, bag or carton,....
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....majority view held in that decision that apple juice concentrate which was sold by its manufacturer in carboys designed to hold particular quantity but contained a quantity less than that was not put up in unit containers. It specifically rejected the argument that it is sufficient to hold that the goods are sold in unit containers if they are sold in containers of uniform size designed to hold a particular quantity even such containers contained any quantity less than that. 4. Reliance is next placed upon the Tribunal's decision in Agro Foods Punjab Ltd. v. C.C.E., 1990 (49) E.L.T. 404 which, it is contended, has held that clearance of goods (fruit juice concentrate or tomato paste) in barrels or drums does not amount to sale of goods put....
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....lved the difference between the two other members in C.C.E. v. HPHPMPC. However, the conclusion is not based on that reasoning. If the intention were to consider unit container as being limited to container for goods sold in retail, the tariff would have said so. The fact that it refers to wholesale and not to retail sale is significant and cannot be overlooked. The other part discussed earlier that the note to Section IV includes containers such as drums and barrels which would hold quantities so large that they would not be ordinarily sold in retain is also of equal significance. 6. It is not contended before us that the goods which the container contained were lesser than those which the containers here and designed to hold unit contai....