https://www.taxtmi.com/caselaws?id=82403 Glass fibre filter bags and related spares were treated as classifiable under Heading 7019.90 as glass fibre articles, because Chapter Note 1(c) excluded them from Chapter 84 and the chapter notes and Harmonised System explanatory notes supported classification in Chapter 70. On that footing, they could not be reclassified as machine parts under Heading 8421.39 or shifted to Heading 9806 to claim exemption. Notification No. 69/87-Cus. was construed as excluding articles made of glass, so the exemption benefit was denied and the classification under Heading 7019.90 was upheld. en-us Wed, 23 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 18:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82403 Glass fibre filter bags and related spares were treated as classifiable under Heading 7019.90 as glass fibre articles, because Chapter Note 1(c) excluded them from Chapter 84 and the chapter notes and Harmonised System explanatory notes supported classification in Chapter 70. On that footing, they could not be reclassified as machine parts under Heading 8421.39 or shifted to Heading 9806 to claim exemption. Notification No. 69/87-Cus. was construed as excluding articles made of glass, so the exemption benefit was denied and the classification under Heading 7019.90 was upheld. Case-Laws Customs Wed, 23 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82403