https://www.taxtmi.com/caselaws?id=97836 Filter paper packs and filter elements made from paper were classified by reference to the tariff headings and the relevant Section and Chapter Notes, not by their use in machinery. The exclusionary HSN note under Heading 8421 controlled because paper-based filter elements were specifically treated according to constituent material and were not covered as machinery parts. Commercial parlance, part numbers, replacement status, and use in filter machines could not override the statutory interpretation rules. The goods were therefore classifiable under Heading 4823 as paper articles, and the departmental classification was upheld. 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 Filter paper packs and filter elements made from paper were classified by reference to the tariff headings and the relevant Section and Chapter Notes, not by their use in machinery. The exclusionary HSN note under Heading 8421 controlled because paper-based filter elements were specifically treated according to constituent material and were not covered as machinery parts. Commercial parlance, part numbers, replacement status, and use in filter machines could not override the statutory interpretation rules. The goods were therefore classifiable under Heading 4823 as paper articles, and the departmental classification was upheld. Case-Laws Central Excise Tue, 08 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97836