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Issues: Whether composite containers made of tin and paper were classifiable under Tariff Item 68 or Tariff Item 17(4)/17(3), and whether the appellants were entitled to the benefit of Notification No. 66/82.
Analysis: The issue of classification had already been decided in the appellants' own case, where composite containers made of tin and paper were held classifiable under Tariff Item 68 and not under Tariff Item 17(4)/17(3). On that basis, the benefit of Notification No. 66/82 was also held to be unavailable. The same ratio was applied to the present matter.
Conclusion: The product was held classifiable under Tariff Item 68, the exemption benefit was denied, and the appeal failed.
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