https://www.taxtmi.com/caselaws?id=167489 The Tribunal held that the stapling machine imported by the appellant did not qualify as an industrial stapling machine based on the goods' nature and description. It was determined that only industrial stapling machines could be imported per the I.T.C. Policy. The Tribunal found no legal question in this factual determination. The applicant's contention that the stapler was unjustly classified as non-industrial was dismissed as a factual issue without legal implications. The Tribunal rejected the Reference Application, stating no legal question remained for High Court review, and the application was dismissed. en-us Sat, 27 Oct 1984 00:00:00 +0530 Mon, 22 Dec 2014 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167489 The Tribunal held that the stapling machine imported by the appellant did not qualify as an industrial stapling machine based on the goods' nature and description. It was determined that only industrial stapling machines could be imported per the I.T.C. Policy. The Tribunal found no legal question in this factual determination. The applicant's contention that the stapler was unjustly classified as non-industrial was dismissed as a factual issue without legal implications. The Tribunal rejected the Reference Application, stating no legal question remained for High Court review, and the application was dismissed. Case-Laws Customs Sat, 27 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167489