9911796707
TMI Blog1990 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... the Registry on 25th August, 1984. Collector of Customs (Appeals) had disposed of 14 appeals by a common order. Thereafter, 20 more supplementary appeals have been filed, Shri Krishna Srinivasan, the learned advocate who has appeared on behalf of the appellant, stated that 21 bills of entry were involved and as such he has filed 21 appeals. By a separate order dated 5th November, 1990 dictated in the open court, delay in the filing of the supplementary appeals was condoned. Since the issue involved in all the above captioned appeals is common, the same are being disposed of by this common order. 2. Briefly, the facts of the case are that the appellant imported staple pins. These were originally assessed under Heading 83.01/15(2), whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order, the appellant has come in appeal before the Tribunal. 5. Shri Krishna Srinivasan, the learned advocate has appeared on behalf of the appellant. He has reiterated the facts. He has referred to Chapter 73 and Heading 73.31. He has stated that the matter is covered by an earlier judgment of the Madras High Court in the case of Union of India and Another v. Raj s Continental Exports Pvt. Ltd. reported in 1987 (27) E.L.T. 256 (Mad.), where the Division Bench of the Hon ble Madras High Court had held that staple pins made of iron and steel 10-1M - usable for packing of ready-made garments and not as stationery goods and were classifiable under Heading 73.31 of the Customs Tariff Act, 1975 and not under Heading 83.01/15(2). Shri Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (27) E.L.T. 256. Paras No. 6 and 9 from the said judgment of the Madras High Court are reproduced below :- 6. The counsel appearing for the department contends that the words occurring in Heading 83.01/15(2) similar stationery goods" after the words letter clips, staples, indexing tags indicate that staples imported will fall under Heading 83.01/15(2) as stationery goods and that apart, applying Rule 3(c) Chapter 83, occurring later than Chapter 73, the staples occurring in Chapter 83 must prevail over the staples occurring in Chapter 73. We are of the view that the argument of the learned counsel has no merit. It must be noted that the heading description for 73 is very specific and we are inclined to agree with the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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