https://www.taxtmi.com/caselaws?id=89835 Membrane elements used inside imported filter units were treated as essential, replaceable parts of a composite filtering and purifying system rather than as consumable filter media classifiable by constituent material. Because the item functioned only within reverse osmosis and nanofiltration apparatus, it fell under Chapter 84, specifically Tariff sub-heading 8421.99, as parts of filtering and purifying machinery. The analysis also relied on Harmonized System classification guidance supporting replacement filter cartridges under Heading 8421.99 regardless of the filtering medium's material. On that basis, the claimed benefit of Notification No. 62/94 and Notification No. 172/89 was available. en-us Thu, 20 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89835 Membrane elements used inside imported filter units were treated as essential, replaceable parts of a composite filtering and purifying system rather than as consumable filter media classifiable by constituent material. Because the item functioned only within reverse osmosis and nanofiltration apparatus, it fell under Chapter 84, specifically Tariff sub-heading 8421.99, as parts of filtering and purifying machinery. The analysis also relied on Harmonized System classification guidance supporting replacement filter cartridges under Heading 8421.99 regardless of the filtering medium's material. On that basis, the claimed benefit of Notification No. 62/94 and Notification No. 172/89 was available. Case-Laws Customs Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89835