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4. Reliance is next placed upon the Tribunal's decision in Agro Foods Punjab Ltd. v. C.C.E., 1990 (49) E.L.T. 404 which, it is contended, has held that clearance of goods (fruit juice concentrate or tomato paste) in barrels or drums does not amount to sale of goods put up in a unit container. Agro Foods were clearing its goods in barrels and cans of 30 kgs, 56 kgs or 66 kgs capacity. The Tribunal appears to have gone by the reasoning that these goods packed in barrels are not put in unit container. It has also relied considerably on the decision in C.C.E. v. HPHPMPC. The packing in both cases is similar of not identical, carboys in HPHPMPC's case and barrels in Agro Foods Punjab Ltd. case; products are also very similar, fruit juice concentrate in both the cases, tomato paste also being a commodity in the later case. Quantities differed. The quantity sold by HPHPMPC is not clear. It could not have been in considerable, being sold in carboys.