Separate tariff classification for stainless steel clamps imported with filter bags upheld as distinct from the bags.

Stainless steel breeze clamps imported with glass fibre filter bags were held to be separately classifiable because tariff classification must follow the nature of each component. The clamps, being made of stainless steel, could not be treated as glass fibre merely because they were imported with the bags or formed part of the same consignment. The Tribunal's approach recognising the clamps as a distinct item capable of separate classification was upheld, and the clamps were classified under Heading 73.33/40(2) rather than Heading 70.20 of the Customs Tariff Act, 1975.

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Issues: Whether the stainless steel breeze clamps imported along with glass fibre filter bags were classifiable with the bags under Heading 70.20 of the Customs Tariff Act, 1975, or separately under Heading 73.33/40(2).

Analysis: The imported article consisted of glass fibre filter bags and stainless steel clamps. The classification had to follow the nature of each component. Since the clamps were made of stainless steel, they could not be treated as glass fibre merely because they formed part of the imported bags. The tariff treatment adopted by the Tribunal recognised that the clamps were a distinct item capable of separate classification.

Conclusion: The clamps were correctly classified separately under Heading 73.33/40(2) and not under Heading 70.20.

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