https://www.taxtmi.com/caselaws?id=89648 Sand filters and screen filters used in irrigation systems are treated as filtering machinery for liquids and are classifiable under sub-heading 8421.00, not under sub-heading 8424.00, because the specific tariff heading for filters prevails over the more general irrigation machinery entry. The exemption question under Notification No. 46/94 was not fully examined on the broader claim under Serial No. 26, which covers parts of goods specified in the notification and falling under Chapter 84. That exemption claim requires fresh factual and legal consideration and was remanded for reconsideration. en-us Mon, 23 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89648 Sand filters and screen filters used in irrigation systems are treated as filtering machinery for liquids and are classifiable under sub-heading 8421.00, not under sub-heading 8424.00, because the specific tariff heading for filters prevails over the more general irrigation machinery entry. The exemption question under Notification No. 46/94 was not fully examined on the broader claim under Serial No. 26, which covers parts of goods specified in the notification and falling under Chapter 84. That exemption claim requires fresh factual and legal consideration and was remanded for reconsideration. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89648