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<h1>Supreme Court Upholds Tribunal Decision on Customs Classification of Filter Bags and Clamps</h1> <h3>CONSOLIDATED PETRO-TECH INDUSTRIES LTD. Versus C.C. (APPEALS), BOMBAY</h3> The Supreme Court upheld the Tribunal's decision regarding the classification of glass fibre filter bags and stainless steel clamps for customs duty. The ... - The Supreme Court dismissed the appeal regarding the classification of glass fibre filter bags and stainless steel clamps for customs duty. The bags were classified under Heading 70.20, while the clamps were classified separately under Heading 73.33/40(2). The Tribunal's decision was upheld, and the appeal was dismissed with no costs.