Composite containers: settled tariff classification prevailed, and exemption under the paper container notification was denied.

Composite containers were not shown to fall within the paper container entry under Tariff Item 17(4)/17(3), and the claimed exemption under Notification No. 66/82, as amended, was therefore unavailable. The Tribunal treated the classification issue as already settled for identical goods and did not accept a fresh reclassification based on the commercial parlance test. Indian Standard specifications, industry classification and a later trade notice were not treated as determinative of market identity for tariff purposes. The classification under Tariff Item 68 was sustained.

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Issues: Whether composite containers were classifiable under Tariff Item 17(4)/17(3) of the Central Excise Tariff and entitled to the benefit of Notification No. 66/82 dated 28-2-1982 as amended by Notification No. 151/83 dated 13-5-1983, or whether they fell under Tariff Item 68.

Analysis: The classification of identical goods had already been settled by the Tribunal and confirmed by the Supreme Court. The argument that the commercial parlance test required a fresh classification under the paper tariff entry was not accepted as a basis for reopening the settled position. The materials relied upon, including Indian Standard specifications, industry classification, and later trade notice, were not treated as determinative of how the goods were known in the market for tariff purposes. On the record, the goods were not shown to be covered by the paper container entry or by the notification granted to that entry.

Conclusion: The composite containers were not classifiable under Tariff Item 17(4)/17(3) and were not eligible for the claimed notification benefit. The classification under Tariff Item 68 was sustained.

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