https://www.taxtmi.com/caselaws?id=86575 Industrial stapling machines capable of use in packing cases qualify as packing machines for the relevant customs exemption notifications, notwithstanding their possible use as office stationery articles or classification under another tariff heading. An earlier Tribunal ruling on that point remains binding and operative unless set aside through appropriate proceedings; filing an appeal against it does not permit its ratio to be ignored. The exemption benefit was therefore available, and refusal to follow the earlier ruling was unsustainable. en-us Tue, 04 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86575 Industrial stapling machines capable of use in packing cases qualify as packing machines for the relevant customs exemption notifications, notwithstanding their possible use as office stationery articles or classification under another tariff heading. An earlier Tribunal ruling on that point remains binding and operative unless set aside through appropriate proceedings; filing an appeal against it does not permit its ratio to be ignored. The exemption benefit was therefore available, and refusal to follow the earlier ruling was unsustainable. Case-Laws Customs Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86575