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<h1>Classification of Tin and Paper Composite Containers under Tariff Item 68 Upheld by Appellate Tribunal</h1> The Appellate Tribunal CEGAT, New Delhi, held that composite containers made of tin and paper are classified under Tariff Item 68, not Tariff Item ... Classification The Appellate Tribunal CEGAT, New Delhi, in Citation 1994 (7) TMI 194, held that composite containers made of tin and paper are classified under Tariff Item 68, not Tariff Item 17(4)/17(3), based on a previous order. The appellants' appeal was dismissed as per the Tribunal's decision.