Per S.L. Peeran : Both these appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. In the case of Hindustan Lever Ltd. in E/441/2004, the appellants were clearing products falling under Chapter Heading 1504.00, 1508.90 by availing the benefit of exemption under Notification No. 6/2002 dated 1.3.2002 as amended by Notification No. 6/2003 dtd. 01.03.2003. Their claim for the benefit was denied on the ground that the benefit is available on goods which are not cleared for retail sale and it should not be branded and it should not be in a unit container. They contend that the product sold by them is a branded one and supplied in the unit container. Their contention is that the goods are not in unit container for retail sale while the department has considered the sale as a retail sale. The Counsel referred to the various grounds made in the appeal and relied on the package list wherein it was clearly indicated that the sale is not a retail one. He also referred to the meaning of "Retail Sale" in the Standards of Weights and Measures Rules, 1977 besides definition of the term "Retail Sale" appearing in Black Law Dictionary an