1997 (7) TMI 330 - AT - Central Excise

Summary

Issues involved: Classification of goods under sub-heading 2001.90 u/s Note to Section IV of the Tariff based on packaging lacking weight particulars.

The Appellate Tribunal CEGAT, MUMBAI, in the case, dealt with the issue of classification of goods under sub-heading 2001.90 u/s Note to Section IV of the Tariff. The Collector (Appeals) had ruled that the "potato salli" sold in polythene packages without weight particulars was not a "unit container." The department contended that each polythene packet contained one kilogram of goods, making them unit containers classifiable under sub-heading 10 of Heading 20.01. The Tribunal analyzed the definition of a "Unit Container" as per the Note to Section IV, emphasizing that it is designed to hold a predetermined quantity and typically indicates the quantity of goods packed. Despite the lack of weight indication on the packets, it was established that every packet consistently contained 1 kg of the product, known through buyer experience. Therefore, the absence of weight particulars did not disqualify the packets as unit containers, leading to the classification under sub-heading 10 of Heading 20. Consequently, the appeal was allowed, and the order of the Collector (Appeals) was set aside.