https://www.taxtmi.com/caselaws?id=85241 Imported staple pins were held classifiable under Heading 83.01/15(2) rather than Heading 73.31 for customs duty purposes. The Tribunal relied on an earlier tribunal ruling, which had followed the Madras High Court and the CCCN Explanatory Notes, to treat the goods as office-type staples covered by the specific departmental heading. As a result, the departmental classification was upheld and the refund claims failed. en-us Wed, 24 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85241 Imported staple pins were held classifiable under Heading 83.01/15(2) rather than Heading 73.31 for customs duty purposes. The Tribunal relied on an earlier tribunal ruling, which had followed the Madras High Court and the CCCN Explanatory Notes, to treat the goods as office-type staples covered by the specific departmental heading. As a result, the departmental classification was upheld and the refund claims failed. Case-Laws Customs Wed, 24 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85241