https://www.taxtmi.com/caselaws?id=86303 Sintered filter media used in viscose filtration machinery is classified under Heading 8421.99 as a part of filtering or purifying machinery, rather than under Heading 7314.11 as wire cloth. Sintering created an integrated filtering medium with fixed pores and specialised filtration properties, giving it a distinct character and use from ordinary wire cloth despite its stainless-steel backing. The exclusion for wire cloth assembled with other materials applied to the bonded product. Classification under Heading 8421.99 consequently made the goods eligible for the relevant notification benefit. 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 used in viscose filtration machinery is classified under Heading 8421.99 as a part of filtering or purifying machinery, rather than under Heading 7314.11 as wire cloth. Sintering created an integrated filtering medium with fixed pores and specialised filtration properties, giving it a distinct character and use from ordinary wire cloth despite its stainless-steel backing. The exclusion for wire cloth assembled with other materials applied to the bonded product. Classification under Heading 8421.99 consequently made the goods eligible for the relevant notification benefit. Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86303