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plant (i) Cleared in packaged form - Entry No. 1 (ii) Cleared in unpackaged form - Entry No. 1B (b) All goods whether or not manufactured ... about the rate of duty on the goods which are cleared in unpackaged form. 32. In the light of these observations, the entire show cause

that the goods had not attained the finished stage and were lying unpackaged. If there was clandestine removal of the goods by the appellants

cases where the goods are sold in retail in loose or unpackaged condition. The relevant paragraphs in the said judgment are extracted herein below

cases where the goods are sold in retail in loose or unpackaged condition. The relevant paragraphs in the said judgment are extracted herein below