https://www.taxtmi.com/caselaws?id=101684 Imported polyurethane foam rolls were assessed on the basis of their condition as presented for customs clearance, and their essential character was found to be plastic rolls rather than cut-to-shape filter parts ready for fitment. The intended end use as filter elements did not control classification where the goods, in their imported form, answered the description of articles of plastics. A prior decision on filter-related material was distinguished on its facts and specific classification context. The goods were therefore classifiable under Heading 39.21 of the Customs Tariff, not Heading 84.21, and the claim to treat them as parts of filters failed. en-us Fri, 08 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101684 Imported polyurethane foam rolls were assessed on the basis of their condition as presented for customs clearance, and their essential character was found to be plastic rolls rather than cut-to-shape filter parts ready for fitment. The intended end use as filter elements did not control classification where the goods, in their imported form, answered the description of articles of plastics. A prior decision on filter-related material was distinguished on its facts and specific classification context. The goods were therefore classifiable under Heading 39.21 of the Customs Tariff, not Heading 84.21, and the claim to treat them as parts of filters failed. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101684