M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd.

The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order  and further held on the basis of the available records ,  that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by appellant against tender shall not qualify as product put up in “Unit Container”.