https://www.taxtmi.com/caselaws?id=81421 Imported desk-type stapling machines with stapling capacity for 30 sheets were classified under the specific office-machine entry rather than the broader book-binding heading, because Heading 84.51/55(1) expressly covered perforating and stapling machines while Heading 84.32 was generic to book-binding machinery. The tribunal also held that an earlier appellate classification did not bind a later assessment, as res judicata does not apply to assessment proceedings, though prior decisions may be relevant. Resort to BTN was unnecessary. Classification under Heading 84.32 was rejected and the appeal failed. en-us Fri, 26 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81421 Imported desk-type stapling machines with stapling capacity for 30 sheets were classified under the specific office-machine entry rather than the broader book-binding heading, because Heading 84.51/55(1) expressly covered perforating and stapling machines while Heading 84.32 was generic to book-binding machinery. The tribunal also held that an earlier appellate classification did not bind a later assessment, as res judicata does not apply to assessment proceedings, though prior decisions may be relevant. Resort to BTN was unnecessary. Classification under Heading 84.32 was rejected and the appeal failed. Case-Laws Customs Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81421