https://www.taxtmi.com/caselaws?id=87153 Filter elements used in a compressor's lube oil system were held to be classifiable as parts of filtering machines under Heading 84.18, because they functioned as finished filter elements within the filtering system and were covered by tariff notes on filters and purifiers, including component parts such as perforated plates and similar items. They were not classified under Heading 73.33 as articles of iron and steel, since classification followed the commercial and functional identity of the finished item rather than the material used. The assessee's classification was affirmed and the Revenue's challenge failed. en-us Thu, 24 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87153 Filter elements used in a compressor's lube oil system were held to be classifiable as parts of filtering machines under Heading 84.18, because they functioned as finished filter elements within the filtering system and were covered by tariff notes on filters and purifiers, including component parts such as perforated plates and similar items. They were not classified under Heading 73.33 as articles of iron and steel, since classification followed the commercial and functional identity of the finished item rather than the material used. The assessee's classification was affirmed and the Revenue's challenge failed. Case-Laws Customs Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87153