https://www.taxtmi.com/caselaws?id=86303 Sintered filter media imported for viscose filtration machinery was held classifiable under Heading 8421.99 as parts of filtering or purifying machinery, not under Heading 7314.11 as wire cloth, because the sintering process gave the article a distinct structure, fixed pores, and filtering function beyond ordinary wire cloth. The Tribunal treated the bonded and integrated product as a machinery part within the exclusion to Heading 7314 and relied on the explanatory material supporting Heading 8421 for filtering machinery and its parts. The goods were also found eligible for the notification benefit attached to Heading 8421.99, so the departmental classification was displaced and the assessees succeeded. en-us Thu, 05 Dec 1996 00:00:00 +0530 Wed, 24 Aug 2011 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86303 Sintered filter media imported for viscose filtration machinery was held classifiable under Heading 8421.99 as parts of filtering or purifying machinery, not under Heading 7314.11 as wire cloth, because the sintering process gave the article a distinct structure, fixed pores, and filtering function beyond ordinary wire cloth. The Tribunal treated the bonded and integrated product as a machinery part within the exclusion to Heading 7314 and relied on the explanatory material supporting Heading 8421 for filtering machinery and its parts. The goods were also found eligible for the notification benefit attached to Heading 8421.99, so the departmental classification was displaced and the assessees succeeded. Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86303