https://www.taxtmi.com/caselaws?id=97836 The Tribunal dismissed the appeal and upheld the classification of filter paper packs under Heading 48.23 of CETA, 1985, rejecting the appellants' argument for classification under Heading 8421.90 as integral parts of filtering machines. The Tribunal emphasized adherence to statutory rules over commercial trade parlance and clarified that duty liability arises at the time of manufacture, regardless of subsequent use or supply as replacement parts. Orders classifying goods differently based on removal were deemed incorrect, leading to the dismissal of the appeal. en-us Tue, 08 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97836 The Tribunal dismissed the appeal and upheld the classification of filter paper packs under Heading 48.23 of CETA, 1985, rejecting the appellants' argument for classification under Heading 8421.90 as integral parts of filtering machines. The Tribunal emphasized adherence to statutory rules over commercial trade parlance and clarified that duty liability arises at the time of manufacture, regardless of subsequent use or supply as replacement parts. Orders classifying goods differently based on removal were deemed incorrect, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 08 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97836