Judgment:
1. This is an appeal filed by the department against the impugned order passed by the Collector (Appeals).
2. The short point to be considered in this case is whether the items stapling pins were to be assessed under heading 83.01/15 (2) as per the department or under heading 73.31 as claimed by the assessee.
3. Heard Shri G.D. Sharma, learned JDR for the Revenue. While reiterating the grounds of appeal he submitted that since headings are specific the items in question are correctly classifiable under heading 83.01/15 (2) and not under heading 73.31 as claimed by the party.
4. We find that the Collector (Appeals) has held that the items are classifiable under heading 73.31 for the reasons that headings are specific for staples made of iron and steel, following the ratio of the decision of the Madras High Court in the case of Raj Continental Exporters [1991 (54) E.L.T. 140]. We find that for the earlier period, against the order of the Collector (Appeals) the department has come before the Tribunal by way of appeal No. C/3108 and 3114/87-B wherein the Tribunal as per Final Order No. 247 & 248/96-B has held that these items are classifiable under heading 73.31, following the ratio of the decision of the Madras High Court in the case of Raj Continental Exporters. Since the issue has already been considered by the Madras High Court as well as the Tribunal in their final order, following the earlier decision we uphold the impugned order in dismissing the appeal filed by the department.