1997 (2) TMI 384 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of stapling pins under heading 83.01/15 (2) by the department or under heading 73.31 as claimed by the assessee. The Collector (Appeals) classified the items under heading 73.31 based on previous decisions, and the Tribunal upheld this classification, dismissing the department's appeal. (Case Citation: 1997 (2) TMI 384 - CEGAT, New Delhi)