https://www.taxtmi.com/caselaws?id=86188 Filter elements used in agglomerators were held classifiable under tariff heading 8421.23 as oil filters for internal combustion engines because the element's essential function was filtration, with water separation occurring through that process. The fact that the filter was installed away from the engine did not exclude it from the specific entry, as the heading did not require physical placement inside the engine. The residuary heading 8421.29 could not apply where the goods were specifically covered by the more specific tariff provision. en-us Mon, 18 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86188 Filter elements used in agglomerators were held classifiable under tariff heading 8421.23 as oil filters for internal combustion engines because the element's essential function was filtration, with water separation occurring through that process. The fact that the filter was installed away from the engine did not exclude it from the specific entry, as the heading did not require physical placement inside the engine. The residuary heading 8421.29 could not apply where the goods were specifically covered by the more specific tariff provision. Case-Laws Customs Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86188