2001 (12) TMI 355

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The short issue arising in this appeal is the correct classification with regard to imported "stapling machines of Bostitch Brand B8". The authorities have classified the same under Customs tariff heading 84.72 as "office machine" on the basis of Tribunal judgments rendered in CCE v. Raj Continental Exports Pvt. Ltd. - 1986 (2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ading 84.51/55 but has held that the rate of duty being same under 84.32 & 84.66, the question as to which of the headings applied was not gone into but with regard to basic customs duty, it set aside the Tribunal's order. Ld. SDR submits that the Apex Court only expressed the view that it could be either under 84.32 or 84.66 but without arriving at the exact conclusion on which heading it would f....