https://www.taxtmi.com/caselaws?id=87790 Air filters used in a flour milling plant were treated as classifiable under the special project-import headings in Chapter 98 rather than under Tariff Heading 8421.39, because tariff headings must be construed by their own wording and Chapter 98 is intended to cover machinery meeting the prescribed project-import parameters. The goods were not shown to be excluded by any Chapter Note or by the Project Import Regulations, and their functional connection with the flour milling machinery supported the special classification. On that basis, the related benefit of Notification No. 69/87-Cus. was also upheld in favour of the assessee. en-us Wed, 30 Jul 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87790 Air filters used in a flour milling plant were treated as classifiable under the special project-import headings in Chapter 98 rather than under Tariff Heading 8421.39, because tariff headings must be construed by their own wording and Chapter 98 is intended to cover machinery meeting the prescribed project-import parameters. The goods were not shown to be excluded by any Chapter Note or by the Project Import Regulations, and their functional connection with the flour milling machinery supported the special classification. On that basis, the related benefit of Notification No. 69/87-Cus. was also upheld in favour of the assessee. Case-Laws Customs Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87790