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Issues: Whether filter bag spares and woven type glass filter bags were correctly classified under Heading 7019.90 of the Customs Tariff Act, 1975, and whether, on that classification, the goods were entitled to exemption under Notification No. 69/87-Cus. dated 01.03.1987, or whether they were classifiable under Heading 8421.39 / Heading 9806 and eligible for the notification.
Analysis: The correct tariff classification was held to be decisive of eligibility to exemption. The goods were found to fall outside Chapter 84 by reason of Chapter Note 1(c) and to answer the description of glass fibre articles under Heading 7019.90. The chapter notes and the Harmonised System explanatory notes were treated as supporting the view that glass fibre filter bags are classifiable in Chapter 70. On that basis, the claim that the goods should be treated as machine parts under Heading 8421.39 and then shifted to Heading 9806 did not prevail. The exemption notification was also construed as excluding articles made of glass, and the goods were regarded as falling within that exclusion.
Conclusion: The classification under Heading 7019.90 was upheld and the benefit of Notification No. 69/87-Cus. dated 01.03.1987 was denied.
Final Conclusion: The appeals failed on merits because the goods were held to be classifiable as glass fibre articles in Chapter 70 rather than as machine parts, and the exemption claim consequently did not survive.
Ratio Decidendi: Where a product is specifically covered by the tariff description for glass fibre articles and is excluded from Chapter 84 by the relevant chapter note, exemption meant for parts under a different heading cannot be claimed by reclassification.
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