1998 (1) TMI 133

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....he Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The short point to be considered in this appeal is whether the staple pins are classifiable under Heading 83.01/15(2) as per the department or under 73.31 as claimed by the assessee. 2. Originally the item in question was assessed to duty under Heading 83.01/15(2) with C.V. duty under 68 CET. Subsequently, importers c....