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<h1>Supreme Court affirms staple pins classification under Heading 73.31, rejecting department's appeal</h1> The Supreme Court upheld the classification of staple pins under Heading 73.31, as determined by the High Court of Tamil Nadu and affirmed by the ... Classification The appeal considered whether staple pins are classified under Heading 83.01/15(2) or 73.31. The High Court of Tamil Nadu classified them under 73.31, which was upheld by the Appellate Tribunal CEGAT, New Delhi. The department's appeal to the Supreme Court is pending. The Tribunal dismissed the appeals and upheld the classification under 73.31.
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