2006 (11) TMI 56

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..... e order of the Commissioner of Central Excise (Appeals) who has accepted the contention of the respondents/assessees that preparations for meat articles in loose pack manufactured by them, fell for classification under C.E.T. sub-heading 1601.90 at nil rate of duty, rejecting the contention of the Revenue that the goods were put up in unit containers and hence merited classification under C.E.T. s .....

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..... contents whereas the items cleared by the respondents were not of uniform quantities. For this reason, the goods in question which were cleared in plastic bags not sealed and not containing pre-printed quantities thereon, cannot be treated as unit containers for the purpose of classification of meat articles packed therein under C.E.T. sub-heading 1601.10. 4.In the light of the above, we hold tha .....

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