https://www.taxtmi.com/caselaws?id=106699 Nickel-like screen forming part of a filter assembly was held to be an integral component of the filter and not independently usable as a filter. On the material described, the screen formed part of the drainage arrangement and did not answer the description of separate goods under Heading 84.21. It was therefore correctly classified as parts under sub-heading 84.21.90, with the Revenue's classification upheld. en-us Thu, 29 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106699 Nickel-like screen forming part of a filter assembly was held to be an integral component of the filter and not independently usable as a filter. On the material described, the screen formed part of the drainage arrangement and did not answer the description of separate goods under Heading 84.21. It was therefore correctly classified as parts under sub-heading 84.21.90, with the Revenue's classification upheld. Case-Laws Central Excise Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106699