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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Circular Clarifies Filter Element Classification Under Customs Tariff Act: Follow Harmonized System for Accurate Categorization.</h1> The circular addresses the classification of filter elements under the Customs Tariff Act, 1975. It highlights discrepancies in the classification of these elements, which are often categorized under various tariff items. The circular clarifies that filter elements should be classified according to their constituent materials, as per the World Customs Organization's Harmonized Commodity Description and Coding System Explanatory Notes. For example, paper filter elements fall under Headings 4812 or 4823, textile filters under Heading 59.11, and glass filters under Heading 70.19. The Board instructs relevant authorities to ensure proper classification and report any difficulties encountered.
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