9911796707
TMI Blog1996 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Tariff as was applicable at the material time which covered Prepared Preserved Food put in unit containers and ordinarily intended for sale including preparation of ..........milk.........not elsewhere specified. He took note of the fact that the goods were specified in Item No. 12 of Notification No. 17/70-C.E., dated 1-3-1970. He held that polythene packing of 25 Kg., 20 Kg., 15 Kg. and 10 Kg. with markings and numbers would constitute unit containers ordinarily intended for sale. H also observed that they had not satisfied the two conditions under Notification No. 145/73 exempting skimmed milk powder used for regeneration of liquid milk within the premises of same factory of production or elsewhere than in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise which are dated 21-4-1977 and 12-5-1977. The Appellate Collector by his order in appeal dated 9-11-1978 remanded the matter to the Deputy Collector for de novo decision inter alia, on the applicability of Notification No. 145/73 for skimmed milk powder used for regenerating liquid milk. The Deputy Collector accordingly passed his de novo adjudication order holding that from the total demand of duty on the quantity of skimmed milk powder sold during the period December 1974 to 26-10-1976, the quantities cleared for the purpose of regeneration of milk in the same factory should be excluded. The exemption was not extended to the quantity of skimmed milk powder cleared to their unit at Madras on the ground that there was no evidence tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repared or preserved food is intended to be sold by the manufacturer, it may be a small container like tin, can, box, jar, bottle or bag in which the product is sold by retail, or it may be a large container like drum, barrel or cannister in which the product is packed for sale to other manufacturers or dealers. In short, `unit container' means a container, whether large or small, designed to hold a pre-determined quantity or number which the manufacturer wishes to sell whether to a wholesale or retail dealer or to another manufacturer." The two to one majority decision in this case was that the product (apple juice concentrate) cleared in big plastic containers or carboys of 62 Kg. and 29 Kg. was classifiable under Item 68 and not under I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under a particular Tariff item is not conclusive of that classification. The following decisions of the Tribunal are relevant in this connection :- (1) 1983 E. L. T. 1216 - International Conveyors Ltd. v. CCE, Aurangabad. (2) 1983 (13) E. L. T. 1123 - Golden Paper Udyog v. CCE. (3) 1986 (24) E. L. T. 98 - Lal Woollen & Silk Mills v. CCE. 6. The classification under Item 1B is ruled out for skimmed milk powder of the type packed and cleared in the manner followed by the appellants. Even going by the finding given by the Collector (Appeals), if Tariff Item 1B comes (into reckoning), can Notification No. 17/70-C.E., dated 1-3-1970 and S. No. 12 therein be far behind. The Collector was in error in classifying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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