https://www.taxtmi.com/caselaws?id=89648 The Tribunal upheld the classification of sand filters and screen filters under sub-heading 8421.00 of the Central Excise Tariff Act, denying the appellant's claim for exemption under Notification No. 46/94. The filters were deemed to function as filtering machinery, aligning with the description of machinery under 8421.00. The Tribunal directed a reconsideration of the exemption eligibility under Serial No. 26 of the notification, emphasizing the broader coverage for parts of goods falling under Chapter 84. 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 The Tribunal upheld the classification of sand filters and screen filters under sub-heading 8421.00 of the Central Excise Tariff Act, denying the appellant's claim for exemption under Notification No. 46/94. The filters were deemed to function as filtering machinery, aligning with the description of machinery under 8421.00. The Tribunal directed a reconsideration of the exemption eligibility under Serial No. 26 of the notification, emphasizing the broader coverage for parts of goods falling under Chapter 84. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89648