https://www.taxtmi.com/caselaws?id=87322 A standard bowl accepted as a part of filtering equipment was classifiable under the specific tariff heading for filtering machinery, not as an article of plastic under Chapter 39. The HSN notes excluded only simple filters, simple vessels, tanks and similar general-purpose goods, while Chapter 39 excluded articles of Section XVI. Because the bowl formed part of filtering equipment, it fell with the finished machinery under Heading 84.21 and was excluded from Chapter 39. The classification under Heading 84.21 was upheld. en-us Mon, 20 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87322 A standard bowl accepted as a part of filtering equipment was classifiable under the specific tariff heading for filtering machinery, not as an article of plastic under Chapter 39. The HSN notes excluded only simple filters, simple vessels, tanks and similar general-purpose goods, while Chapter 39 excluded articles of Section XVI. Because the bowl formed part of filtering equipment, it fell with the finished machinery under Heading 84.21 and was excluded from Chapter 39. The classification under Heading 84.21 was upheld. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87322