1996 (4) TMI 207 - AT - Customs

Summary

The importers claimed refund of import duty on staple pins under Heading 73.31, but the claim was rejected as the staples were classified under Heading 83.01/15(2). The Collector (Appeals) upheld the rejection. The Tribunal referred to a previous case and upheld the classification under Heading 83.01/15(2). The appeals were rejected.