https://www.taxtmi.com/caselaws?id=92290 Plastic filter screens for Hydrosol were classifiable under Chapter 39 because the HSN notes to Heading 84.21 exclude filtering elements that must be classified by their constituent material. The fact that the goods were cut to size for use in machinery did not make them parts of filtering machinery, and the Board clarification did not alter that tariff position. Notification No. 15/94-C.E. was nevertheless held admissible once the goods fell under the relevant Chapter 39 entry, and the exemption could not be denied on an impermissible reading of its condition. Classification was upheld, but the exemption was allowed. en-us Wed, 06 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92290 Plastic filter screens for Hydrosol were classifiable under Chapter 39 because the HSN notes to Heading 84.21 exclude filtering elements that must be classified by their constituent material. The fact that the goods were cut to size for use in machinery did not make them parts of filtering machinery, and the Board clarification did not alter that tariff position. Notification No. 15/94-C.E. was nevertheless held admissible once the goods fell under the relevant Chapter 39 entry, and the exemption could not be denied on an impermissible reading of its condition. Classification was upheld, but the exemption was allowed. Case-Laws Customs Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92290