Tariff classification of imported staples turned on the amended heading wording, with Heading 83.05 prevailing over Heading 73.17.

Imported staples were examined for classification under the Customs Tariff after the 1986 amendment, which changed the scope of Headings 73.17 and 83.05. Heading 73.17 carried an express exclusion for goods falling under Heading 83.05, while Heading 83.05 covered the described articles regardless of the base material used. Because the goods matched Heading 83.05 and the dispute depended only on the raw material, earlier decisions based on the pre-amendment wording were treated as inapplicable. The amended entry admitted only one reasonable construction, so classification under Heading 83.05 prevailed and the claim for release on payment of differential duty was rejected.

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Issues: Whether the imported staples were classifiable under Heading 73.17 of the First Schedule to the Customs Tariff Act, 1975 or under Heading 83.05 of the First Schedule to the Customs Tariff Act, 1975 after the 1986 amendment.

Analysis: The relevant tariff entries had materially changed after the amendment with effect from 28-2-1986. The present Heading 73.17 carried an express exclusion of goods that would otherwise fall under Heading 83.05, whereas Heading 83.05 covered the described articles irrespective of the base material from which they were manufactured. Since the dispute turned only on the raw material used, and the goods answered the description under Heading 83.05, the earlier decisions relied on by the petitioner were held inapplicable to the amended entry. The plea for adopting a construction favourable to the citizen was rejected because the wording of the amended entry admitted only one reasonable interpretation.

Conclusion: The goods were held classifiable under Heading 83.05 and not under Heading 73.17; the petitioner's claim for release on payment of 50% differential duty was rejected.

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