1997 (2) TMI 239 - AT - Customs

Summary

The appeal was against the order of the Collector of Customs (Appeals) regarding the duty assessment of imported industrial stapling machines. The appellants claimed benefit under Notifications 125/86 and 16/85, which was rejected due to lack of documentation. The Tribunal ruled in favor of the appellants, citing a previous case where heavy duty staplers were considered as packing machines. The Tribunal set aside the Collector's order and allowed the appeal.