https://www.taxtmi.com/caselaws?id=93798 Filter elements were held to be parts, not complete filtering or purifying machinery, because heading 8421.10 applies only where the goods can perform the filtering function by themselves. The evidence showed the elements had to be fitted into a housing or other appliance before filtration could occur, and the assessee did not establish manufacture of oil filters for internal combustion engines. HSN notes relied on by the assessee instead indicated that oil filters contain filtering elements as components. On that basis, the goods were correctly classified under sub-heading 8421.90 as parts, and the appeals were rejected. en-us Mon, 31 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93798 Filter elements were held to be parts, not complete filtering or purifying machinery, because heading 8421.10 applies only where the goods can perform the filtering function by themselves. The evidence showed the elements had to be fitted into a housing or other appliance before filtration could occur, and the assessee did not establish manufacture of oil filters for internal combustion engines. HSN notes relied on by the assessee instead indicated that oil filters contain filtering elements as components. On that basis, the goods were correctly classified under sub-heading 8421.90 as parts, and the appeals were rejected. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93798