https://www.taxtmi.com/caselaws?id=85119 Composite fibre drums with paper, plywood and metal components were held not to be articles of paper because the natural and popular meaning of the tariff entry covers goods made wholly of paper or paper board, and the essential non-paper parts were integral to the product. They were classified under Tariff Item 68 rather than Tariff Item 17(4). The note also states that a corrected classification operates prospectively, but a duty demand based on the revised classification is valid if issued within limitation; prior approval of an earlier classification does not bar correction. en-us Mon, 19 Aug 1985 00:00:00 +0530 Tue, 02 Aug 2011 17:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85119 Composite fibre drums with paper, plywood and metal components were held not to be articles of paper because the natural and popular meaning of the tariff entry covers goods made wholly of paper or paper board, and the essential non-paper parts were integral to the product. They were classified under Tariff Item 68 rather than Tariff Item 17(4). The note also states that a corrected classification operates prospectively, but a duty demand based on the revised classification is valid if issued within limitation; prior approval of an earlier classification does not bar correction. Case-Laws Central Excise Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85119