1998 (1) TMI 133

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..... . The short point to be considered in this appeal is whether the staple pins are classifiable under Heading 83.01/15(2) as per the department or under 73.31 as claimed by the assessee. 2. Originally the item in question was assessed to duty under Heading 83.01/15(2) with C.V. duty under 68 CET. Subsequently, importers claimed reassessment of the item under Heading 73.31 CTA. In support of .....

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..... urt is not a ground to have a different view and since the issue has already been considered and covered by the decision of the High Court of Tamil Nadu, following the raito, we accept that the item is classifiable under 73.31. Since we do not find any infirmity in the impugned order, we uphold the impugned order and in the result, these two appeals are dismissed. - - TaxTMI - TMITax - Customs .....

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