Page 101 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : GITWAKO FARMS (INDIA) PRIVATE LIMITED 315
“(i) The phrase “unit container ” means a package, whether
large or small (for example, tin, can, box, jar, bottle, bag, or
carton, drum, barrel, or canister) designed to hold a pre-
determined quantity or number, which is indicated on such
package.”
(v) In the case of Unit Container, goods are supplied in a fixed
quantity in sealed containers. The Tribunal in the case of
Foods & Inns Ltd. v. CCE [2000 (118) E.L.T. 486 (Tri. - Bom.)],
held that the containers used were tins of 10 Kgs., 12.5 Kgs.,
20 Kgs., 40 Kgs. and 50 Kgs., and each of the container was to
be considered to be a “unit container” as each of them was
designed to hold a predetermined quantity.
(vi) In the present case, the packaging by the appellant could not
be considered to hold a predetermined quantity in the con-
text of each supply made to the buyer. There is no pre-
determination in the present case, and packaging is necessary
for security, hygiene, preservation and transportation pur-
poses. The Hon’ble Tribunal in the case of CCE v. Shalimar
Super Foods [2007 (210) E.L.T. 695 (Tri. - Mum.] has held the
goods cleared in plastic bags not sealed and not containing
predetermined quantities thereon, as not cleared in unit con-
tainers for the purpose of classification of meat articles
packed therein under C.E.T. sub-heading 1601.10.
(vii) Sealing is not a decisive factor but the predetermined quanti-
ty. The Hon’ble Tribunal in the case of CCE, Chennai v. Rajam
Condiments [2009 (245) E.L.T. 706 (Tri. - Chennai)], held that
in absence of predetermined uniform quantity, the packaged
goods cannot fall within the ambit of unit containers.
(B) The mention of predetermined quantity is a necessary require-
ment to term a package as unit container
(viii) The Ld. AAR had mentioned in the impugned ruling as un-
der :-
We further observe that :-
The HDPE bags are designed to hold a pre-determined quanti-
ty or number, so as to carry carcass weighing between 10 to 20
kgs, as is evident from the document submitted by the appli-
cant i.e. Specification No. 209D of Defence Food Specifica-
tions-2016, Secretariat of the Technical Standardisation Com-
mittee (Food Stuffs) (Directorate General of Supplies and
Transport).
(ix) In the present case, the pre-determined quantity is never mentioned
on HDPE package. Specification No. 209D of Defence Food
Specifications-2016, Secretariat of the Technical Standardisa-
tion Committee (Food Stuffs) (Directorate General of Supplies
and Transport) mentions as under -
“Final Product
8. Packing. Each dressed chicken (broiler) carcass subsequent
to chilling and before freezing shall be individually packed in-
to suitable sized oxygen - water impermeable heat shrink food
grade colourless LDPE bags of minimum 200 gauge/50 mi-
cron. These LDPE packages will then be packed into dust
GST LAW TIMES  16th April 2020  221