2001 (12) TMI 355

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..... ]. The short issue arising in this appeal is the correct classification with regard to imported stapling machines of Bostitch Brand B8 . The authorities have classified the same under Customs tariff heading 84.72 as office machine on the basis of Tribunal judgments rendered in CCE v. Raj Continental Exports Pvt. Ltd. - 1986 (25) E.L.T. 373. The authorities rejected the importer s claim th .....

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..... 84.66, the question as to which of the headings applied was not gone into but with regard to basic customs duty, it set aside the Tribunal s order. Ld. SDR submits that the Apex Court only expressed the view that it could be either under 84.32 or 84.66 but without arriving at the exact conclusion on which heading it would fall. Ld. SDR submits that the lower authority have proceeded on the basis o .....

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..... d no conclusion arrived at with regard to the classification to be adopted under the present tariff, the prayer made by ld. DR for de novo consideration is justified. Therefore, we set aside the order and remand the matter to the original authority to reconsider the appropriate classification to be adopted including the prayer of appellants that machines can be used for the purpose of book binding .....

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