https://www.taxtmi.com/caselaws?id=89025 Filters used for air and liquids remained classifiable under Tariff Heading 84.21 as filtering or purifying machinery and apparatus for liquids or gases because they were specifically covered by that heading. Section Note 2(a) of Section XVI governed parts expressly mentioned in a tariff heading, while Section Note 2(b) applied only to parts not specifically covered elsewhere. As the filters fell within Heading 84.21, they could not be moved to the headings of the machines with which they were solely or principally used. The Revenue's classification was upheld. en-us Thu, 23 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89025 Filters used for air and liquids remained classifiable under Tariff Heading 84.21 as filtering or purifying machinery and apparatus for liquids or gases because they were specifically covered by that heading. Section Note 2(a) of Section XVI governed parts expressly mentioned in a tariff heading, while Section Note 2(b) applied only to parts not specifically covered elsewhere. As the filters fell within Heading 84.21, they could not be moved to the headings of the machines with which they were solely or principally used. The Revenue's classification was upheld. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89025