1999 (9) TMI 510 - AT - Customs

Summary

The issue was whether 2 kgs of lime oil and 5 kgs of lemon oil could be considered bulk packing. The lower appellate authority deemed it as bulk packing, but the revenue argued otherwise, stating that less than 20 kgs is not bulk packing. The tribunal agreed with the revenue, setting aside the Commissioner's order and allowing the appeal.