1996 (4) TMI 207

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....ent. [Order per : Jyoti Balasundaram, Member (J)]. - In all these appeals the importers filed claims for refund of import duty paid on staple pins on the ground that the goods were assessable under Heading 73.31 and not under Heading 83.01/15(2) as assessed by the Department. The refund claim was rejected on the ground that the staplers mentioned in Heading 73.31 are specifically used for el....