https://www.taxtmi.com/caselaws?id=90420 Jet air filters used in a flour mill were classified under Heading 8421 as filtering or purifying machinery because they performed an independent dust-separating and air-cleaning function in the pneumatic conveying system. The material showed that they did not carry out any milling activity, and the HSN notes supported classification of air filters and cyclones used to remove dust from exhaust air under Heading 8421. Section Note 2(a) required goods already covered by a Chapter 84 heading to remain there, while Note 2(b) applied only to true parts used solely or principally with a particular machine. The goods were therefore treated as accessories rather than parts, and Heading 9806 was held inapplicable. en-us Tue, 07 Oct 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90420 Jet air filters used in a flour mill were classified under Heading 8421 as filtering or purifying machinery because they performed an independent dust-separating and air-cleaning function in the pneumatic conveying system. The material showed that they did not carry out any milling activity, and the HSN notes supported classification of air filters and cyclones used to remove dust from exhaust air under Heading 8421. Section Note 2(a) required goods already covered by a Chapter 84 heading to remain there, while Note 2(b) applied only to true parts used solely or principally with a particular machine. The goods were therefore treated as accessories rather than parts, and Heading 9806 was held inapplicable. Case-Laws Customs Tue, 07 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90420