https://www.taxtmi.com/caselaws?id=82871 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. en-us Fri, 29 Apr 1988 00:00:00 +0530 Thu, 07 Jul 2011 18:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82871 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. Case-Laws Central Excise Fri, 29 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82871