https://www.taxtmi.com/caselaws?id=102552 Stapling pins were analysed for tariff classification between heading 83.01/15(2) and heading 73.31. The text records that the issue had already been resolved in earlier proceedings and by the Madras High Court, and that the Tribunal followed its prior final order on the same basis. On that precedent, the goods were treated as staples of iron and steel falling under heading 73.31 rather than heading 83.01/15(2), and the departmental appeal failed. en-us Fri, 21 Feb 1997 00:00:00 +0530 Wed, 15 Feb 2012 12:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102552 Stapling pins were analysed for tariff classification between heading 83.01/15(2) and heading 73.31. The text records that the issue had already been resolved in earlier proceedings and by the Madras High Court, and that the Tribunal followed its prior final order on the same basis. On that precedent, the goods were treated as staples of iron and steel falling under heading 73.31 rather than heading 83.01/15(2), and the departmental appeal failed. Case-Laws Customs Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102552