1998 (6) TMI 186

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..... by the Revenue, the matter relates to the classification of the Niknaks potato wafer not put up in unit containers. The respondents, M/s. Indian Organic Chemicals Ltd. have sought classification of the potato wafers under sub-heading No. 2001.90 of the new Central Excise Tariff. The Assistant Collector of Central Excise has classified the same under sub-heading No. 2107.91 on the ground that even .....

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..... for sale were classifiable. The potato wafer which were not put up in unit containers were not classifiable. The view taken by the Assistant Collector of Central Excise that even when the goods were not put up in unit containers and if the same were ordinarily intended for sale, then it would be taken as if the goods were put up in unit containers, is not correct. Both the conditions i.e. the good .....

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