https://www.taxtmi.com/caselaws?id=273569 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. en-us Wed, 15 Oct 1997 00:00:00 +0530 Tue, 03 Jul 2018 12:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273569 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. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273569