Classification of staple pins followed prior High Court ruling; pending Supreme Court appeal did not justify a different view.

Staple pins were classified under Heading 73.31 rather than Heading 83.01/15(2) because the issue was already covered by a High Court decision on similar goods. The pendency of an appeal before the Supreme Court did not justify departing from that classification. The earlier High Court ruling was followed, and the classification question was treated as settled in favour of the assessee.

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Issues: Whether staple pins were classifiable under Heading 83.01/15(2) as claimed by the department or under Heading 73.31 as claimed by the assessee.

Analysis: The item had already been considered by the High Court of Tamil Nadu in respect of similar goods and was classified under Heading 73.31. The pendency of an appeal before the Supreme Court against that decision did not justify taking a different view. Following the High Court's decision, the classification issue stood covered.

Conclusion: The staple pins were held classifiable under Heading 73.31, in favour of the assessee.

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