9911796707
TMI Blog1990 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured by the appellants. The point to be decided is whether these items are classifiable under sub-heading 2001.10 as held by the Revenue or under sub-heading 2001.90 as claimed by the appellants. 3. The facts of the case in brief relating to this dispute are that the appellants are engaged in the manufacture of fruit juice concentrate/pulp and clearing their products in big 'barrels and cans' of 30 kgs., 56 kgs., or 66 kgs. capacity. The Assistant Collector has classified the goods in question under sub-heading 2001.10 considering such goods as sold in 'Unit containers', attracting duty @ 5% BED and 5% SED as against the appellants' claim for classification under sub-heading 2001.90 at 'Nil' rate of duty. This was confirmed in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed quantity offered for sale or in multiple of the same with the container. Unit container used in sub-heading 2001.10 means a container in which prepared or preserved goods is intended to be sold by the manufacturer. Further it is inclusive of packing cost packed in different sizes and moreover these units or packs are to be labelled having details of brand name, net contents, ingredients, manufacturing date, price etc., as required under Food Product Order. She contended that product sold in the present case in big barrels cannot be termed as put up in unit containers and ordinarily intended for sale as expressed in sub-heading 2001.10. The products were not intended to be sold in a fixed pre-determined quantity but it was filled in varie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the present case because that case was proceeded to interpret term Unit Container based on the instructions issued by the Ministry while applying Tariff Entry 1B of the Act in the absence of definition of Unit Container. But in view of specific insertion of definition of Unit Container in the new Tariff Entry it cannot be viewed as instruction or trade advice. She said that there was only one Tariff Entry 1B which was taking care of all foods and in view of two separate distinctive tariffs in the new tariff the entries in the old Tariff 1B and new Tariff sub-heading 2001.10 are not pari materia. Secondly she contended that as per definition though Unit Containers consisted of different sizes, quantity was pre-determined and known to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCO SUBSTITUTES. NOTE: In this Section, the expression 'unit container' means a container whether large or small (for examples, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a pre-determined quantity or number. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES. *" * * * * 2. TARIFF ITEM NO. IB. "IB. Prepared or preserved foods put up in unit containers and ordinarily intended for sale, including preparations of vegetables, fruit, milk, cereals, flour, starch, birds, eggs, meat offals, animal blood, fis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. There is no material change in the description of tariff entry except bifurcation and distribution under different sub-headings in different chapters under the same umbrella of Section IV in the new tariff. The products in question in the present case particularly come under Chapter 20 of the new Tariff Act, wherein the Chapter 20 divided into two sub-headings 2001.10 and 2001.90 as against 1B and 68 of the old Tariff Act. The description under 2001.10, i.e., put up in unit containers and ordinarily intended for sale used in the same sense with the same wordings used in 1B of old Tariff. The definition of Unit container which was taken note of as per instructions in the old tariff has become part of the new tariff with specific inser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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