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<h1>Excise Duty Exemption for Filters in Industrial Equipment Upheld</h1> <h3>KIRLOSKAR FILTERS PRIVATE LTD., PUNE Versus COLLECTOR OF CUSTOMS, PUNE</h3> The Filters KFF-1002 used in Dumpers and Haulers were classified as not chargeable to Excise Duty under the Central Excise Tariff, as they were ... - The case involved the classification of Filters KFF-1002 used in Dumpers and Haulers under the Central Excise Tariff. The Filters were found to be predominantly used in stationary and industrial applications, not as parts of Motor Vehicles. The Filters were held not chargeable to Excise Duty as applicable to Motor Vehicle Parts. The appeal was allowed in favor of the appellants.