1998 (1) TMI 133 - AT - Customs

Summary

The appeal considered whether staple pins are classified under Heading 83.01/15(2) or 73.31. The High Court of Tamil Nadu classified them under 73.31, which was upheld by the Appellate Tribunal CEGAT, New Delhi. The department's appeal to the Supreme Court is pending. The Tribunal dismissed the appeals and upheld the classification under 73.31.