https://www.taxtmi.com/caselaws?id=86878 The Court upheld the decision of the Collector (Appeals) regarding the classification of imported goods as "element-metal fibre filter" under Heading 8421.99 of the Customs Tariff Act. The appellant's claim for classification as capital goods under Notification No. 169/90 was rejected as the goods were deemed essential parts rather than complete equipment or machinery eligible for the notification benefits. The Court dismissed the appeal, emphasizing that the imported goods did not meet the criteria for capital goods under the notification. en-us Fri, 04 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86878 The Court upheld the decision of the Collector (Appeals) regarding the classification of imported goods as "element-metal fibre filter" under Heading 8421.99 of the Customs Tariff Act. The appellant's claim for classification as capital goods under Notification No. 169/90 was rejected as the goods were deemed essential parts rather than complete equipment or machinery eligible for the notification benefits. The Court dismissed the appeal, emphasizing that the imported goods did not meet the criteria for capital goods under the notification. Case-Laws Customs Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86878