Classification of filter screen as a part under Heading 84.21.90 upheld because it was integral to the filter assembly.

Nickel-like screen forming part of a filter assembly was held to be an integral component of the filter and not independently usable as a filter. On the material described, the screen formed part of the drainage arrangement and did not answer the description of separate goods under Heading 84.21. It was therefore correctly classified as parts under sub-heading 84.21.90, with the Revenue's classification upheld.

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Issues: Whether nickel like screen forming part of filters was classifiable as goods other than parts under Heading 84.21 or as parts under sub-heading 84.21.90.

Analysis: The goods were found to be an integral part of the filter assembly and incapable of being used independently as filters. The literature on record showed that the screen formed part of the drainage arrangement and did not answer to the description of independent goods under the heading.

Conclusion: The screen was correctly classified as parts under sub-heading 84.21.90, and the classification in favour of the Revenue was upheld.

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