1997 (2) TMI 384

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....dent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order passed by the Collector (Appeals). 2. The short point to be considered in this case is whether the items stapling pins were to be assessed under heading 83.01/15 (2) as per the department or under heading 73.31 as claimed by the assessee. 3. Heard Shri G.D.....