https://www.taxtmi.com/caselaws?id=100930 Imported Bostitch Brand B8 stapling machines were disputed as either office machines under Heading 84.72 or book binding machines under Heading 84.40. The earlier classification as office equipment rested on Tribunal precedent that had since been reversed by the Supreme Court, without a conclusive finding on the precise heading for these goods. As the assessee also sought to rely on the machines' use in book binding and to place additional evidence on record, a fresh examination of the correct tariff classification was required. The order was therefore set aside and the matter remanded to the original authority for reconsideration of classification. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100930 Imported Bostitch Brand B8 stapling machines were disputed as either office machines under Heading 84.72 or book binding machines under Heading 84.40. The earlier classification as office equipment rested on Tribunal precedent that had since been reversed by the Supreme Court, without a conclusive finding on the precise heading for these goods. As the assessee also sought to rely on the machines' use in book binding and to place additional evidence on record, a fresh examination of the correct tariff classification was required. The order was therefore set aside and the matter remanded to the original authority for reconsideration of classification. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100930