https://www.taxtmi.com/caselaws?id=87930 Staple pins were classified under Heading 73.31 rather than Heading 83.01/15(2) because the issue was already covered by a High Court decision on similar goods. The pendency of an appeal before the Supreme Court did not justify departing from that classification. The earlier High Court ruling was followed, and the classification question was treated as settled in favour of the assessee. en-us Fri, 02 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87930 Staple pins were classified under Heading 73.31 rather than Heading 83.01/15(2) because the issue was already covered by a High Court decision on similar goods. The pendency of an appeal before the Supreme Court did not justify departing from that classification. The earlier High Court ruling was followed, and the classification question was treated as settled in favour of the assessee. Case-Laws Customs Fri, 02 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87930