https://www.taxtmi.com/caselaws?id=74720 The appeals were dismissed, affirming the Collector (Appeals)' decision that the imported staplers are eligible for concessional assessment under Notifications Nos. 47/84-Cus. and 16/85-Cus. The Tribunal found that the staplers could be classified as packing machines or case packing machines under Chapter 84 of the Customs Tariff Act, as they are capable of being used in packing activities, including sealing polythene bags for garments. The High Court supported this decision based on previous rulings regarding staple pins used in similar staplers for packing garments. en-us Thu, 23 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74720 The appeals were dismissed, affirming the Collector (Appeals)' decision that the imported staplers are eligible for concessional assessment under Notifications Nos. 47/84-Cus. and 16/85-Cus. The Tribunal found that the staplers could be classified as packing machines or case packing machines under Chapter 84 of the Customs Tariff Act, as they are capable of being used in packing activities, including sealing polythene bags for garments. The High Court supported this decision based on previous rulings regarding staple pins used in similar staplers for packing garments. Case-Laws Customs Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74720