TMI Blog1992 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... e clamps. The clamps are packed in separate cartons in order to prevent damage to glass fibre bags during transportation. As the clamps were packed separately the value of it has been shown separately by the supplier. The appellants claimed that the bags could be used only when it is fitted with clamps and therefore, clamps are classifiable under T.I. 70.20 on the ground that they are Glass Fibre (including wool), yarns, fabrics and articles made therefrom. The Assistant Collector classified the clamps under Tariff Heading 73.33/40(2) of the CET on the ground that they are articles of stainless steel. On appeal, the Collector confirmed the order of the Assistant Collector. Hence, the appeal before us. The Collector held that the claim of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al ingredient or part of that Glass Fibre Filter Bags. Therefore, it should be classified under the entry claimed by them. 3. Shri Roy appearing for the Department contended that there is no evidence that the clamps are specially designed for the fibre glass filter bags. Invoice also makes it dear that the clamps are to be separately classified. The clamps are of general purpose. According to him, the judgments relied upon by the appellants are not relevant. 4. The Collector relied on Rule 3(a) of the Interpretative Rules whereas the appellants rely on Rule 2(a) of the said rules. In our view Rule 2(a) is not applicable to the facts of the present case. It only deals with articles which are incomplete or unfinished should be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not necessary to refer to another tariff heading. Therefore, the judgments relied upon by Shri Khaitan are not relevant. 5. Admittedly, the clamps are made of stainless steel and articles of stainless steel are classifiable under Heading 73.33/40(2) whereas the Tariff Item 70.20 deals with glass fibre (including wool), yarn fabrics and articles made therefrom. The fact that the glass fibre filter bags falling under T.I. 70.20 become useless or non-functional without clamps and therefore, clamps being component part should be classified under T.I.70.20 as articles of Glass fibre is meaningless in view of the specific entry classifying articles of stainless steel. Therefore, we are of the view that the clamps have to be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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