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of <h1>Tribunal dismisses appeal on duty exemption for corrugated paper cartons, emphasizes material for classification.</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-II Versus JAYNA PACKAGING PRIVATE LTD.</h3> COMMISSIONER OF C. EX., MUMBAI-II Versus JAYNA PACKAGING PRIVATE LTD. - 2000 (122) E.L.T. 150 (Tribunal) The appeal questioned the classification of cartons made from corrugated paper under Heading 48.08 for duty exemption. The Tribunal emphasized considering the material used before printing to determine classification. The appeal was dismissed.
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