https://www.taxtmi.com/caselaws?id=115441 A fabricated steel vessel used to purify diesel by removing moisture under high pressure was held to retain the essential character of a complete diesel coalescer. The presence of an internally fitted cartridge with filter elements, separately imported and functioning as a replaceable operating component, did not reduce the item to a mere part. The Tribunal therefore treated the goods as a machine with an independent function and upheld classification under sub-heading 8479.10 rather than as a part under sub-heading 8479.90. en-us Wed, 27 Apr 2005 00:00:00 +0530 Tue, 29 May 2012 16:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115441 A fabricated steel vessel used to purify diesel by removing moisture under high pressure was held to retain the essential character of a complete diesel coalescer. The presence of an internally fitted cartridge with filter elements, separately imported and functioning as a replaceable operating component, did not reduce the item to a mere part. The Tribunal therefore treated the goods as a machine with an independent function and upheld classification under sub-heading 8479.10 rather than as a part under sub-heading 8479.90. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115441