2001 (12) TMI 355 - AT - Customs

Summary

The appeal dealt with the correct classification of imported "stapling machines of Bostitch Brand B8" under Customs tariff headings. The lower authority classified it as "office equipment" based on a Tribunal judgment, but the Apex Court reversed that decision without specifying the exact classification. The matter was remanded for reevaluation to determine the appropriate classification, considering the possibility of it being used for book binding. The appeal was allowed for remand.