https://www.taxtmi.com/caselaws?id=74665 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. en-us Tue, 12 Aug 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74665 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. Case-Laws Customs Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74665