https://www.taxtmi.com/caselaws?id=102793 A filter element cleared as a component of a filter assembly was held classifiable under Heading 8421.90 as parts, not under Heading 8421.10 as a complete filtering or purifying apparatus. The classification turned on the tariff scheme distinguishing complete apparatus from parts, with Section Note 2(a) of Section XVI and the interpretative rules applied to avoid making the parts heading redundant. Technical material showed that the item did not function independently, but only in conjunction with other assembly components for filtration. The majority therefore affirmed the lower authority's classification and duty demand, and the appeals were dismissed. en-us Sat, 01 Jul 2000 00:00:00 +0530 Thu, 16 Feb 2012 11:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102793 A filter element cleared as a component of a filter assembly was held classifiable under Heading 8421.90 as parts, not under Heading 8421.10 as a complete filtering or purifying apparatus. The classification turned on the tariff scheme distinguishing complete apparatus from parts, with Section Note 2(a) of Section XVI and the interpretative rules applied to avoid making the parts heading redundant. Technical material showed that the item did not function independently, but only in conjunction with other assembly components for filtration. The majority therefore affirmed the lower authority's classification and duty demand, and the appeals were dismissed. Case-Laws Central Excise Sat, 01 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102793