Tariff classification of solid cores for filter driers favored Heading 84.18(1) over Chapter 38 for customs duty.

Solid cores used as component parts of filter driers were classified by reference to the more specific tariff description for filtering and purifying machinery and apparatus for liquids or gases. On examination of the technical data, Heading 84.18(1) was found to be the appropriate classification for basic customs duty, and the claim for classification under Chapter 38 was rejected. The additional duty classification under Item 68 of the Central Excise Tariff remained undisturbed.

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Issues: Whether solid cores, being component parts of filter driers, were classifiable under Chapter 38 or under Heading 84.18(1) of the Customs Tariff Act, 1975 for the purpose of basic customs duty.

Analysis: On examination of the technical data relating to the imported goods, the entry covering filtering and purifying machinery and apparatus for liquids or gases was found to be the more specific description. The claim for classification under Heading 84.15(1) was not accepted as the goods answered more appropriately to Heading 84.18(1). The classification under Item 68 of the Central Excise Tariff, which was not disputed for additional duty, was left undisturbed.

Conclusion: The goods were held classifiable under Heading 84.18(1) of the Customs Tariff Act, 1975 for basic customs duty, and the assessment under Chapter 38 was set aside.

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