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<h1>Customs Tribunal Grants Duty Benefit for Imported Stapling Machines Under Specific Notifications</h1> The Tribunal allowed the appeal against the Collector of Customs (Appeals) order on duty assessment of imported industrial stapling machines, granting ... Staplers - Benefit of exemption Notification Nos. 125/86-Cus. and 16/85-Cus The appeal was against the order of the Collector of Customs (Appeals) regarding the duty assessment of imported industrial stapling machines. The appellants claimed benefit under Notifications 125/86 and 16/85, which was rejected due to lack of documentation. The Tribunal ruled in favor of the appellants, citing a previous case where heavy duty staplers were considered as packing machines. The Tribunal set aside the Collector's order and allowed the appeal.