1980 (6) TMI 116 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1980 (6) TMI 116 considered whether the sale of goods in drums should be treated as sale in unit containers. The petitioners claimed exemption for sales in drums/barrels, arguing they were not unit containers. The government found no evidence of drums being sold and concluded that sales in drums for transport purposes are not sales in unit containers, dropping the review proceedings.