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of <h1>CEGAT Decision: Membrane Elements Classified Under Chapter Heading 8421.99</h1> <h3>COMMISSIONER OF CUSTOMS, MADRAS Versus TITANIUM EQUIPMENTS & ANODE MFG. CO. LTD.</h3> COMMISSIONER OF CUSTOMS, MADRAS Versus TITANIUM EQUIPMENTS & ANODE MFG. CO. LTD. - 1999 (107) E.L.T. 112 (Tribunal) The Appellate Tribunal CEGAT, MADRAS ruled against Revenue appeal on classification of Membrane Elements, confirming they fall under Chapter Heading 8421.99 as essential parts of a filtering system. The Tribunal dismissed the appeal, citing the item's composition of polyamide and its role in filtering and purifying systems.
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