https://www.taxtmi.com/caselaws?id=248288 Reverse osmosis water purification systems were treated as machinery for filtering or purifying water because the tariff entry for Heading 8421 21 uses those expressions synonymously for classification. The product literature showed multiple filtration stages and filter media, but the equipment still performed filtration of water and did not lose its character as a filter merely because it used reverse osmosis or other technologies. As the goods were commonly used in households, they fell under the specific entry for household type filters in Heading 8421 21 20 rather than the residual entry. The exemption linked to that heading was unavailable, while the concessional treatment for water filtration or purification equipment under Heading 8421 21 remained applicable. en-us Tue, 04 Dec 2012 00:00:00 +0530 Sat, 07 Jun 2014 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248288 Reverse osmosis water purification systems were treated as machinery for filtering or purifying water because the tariff entry for Heading 8421 21 uses those expressions synonymously for classification. The product literature showed multiple filtration stages and filter media, but the equipment still performed filtration of water and did not lose its character as a filter merely because it used reverse osmosis or other technologies. As the goods were commonly used in households, they fell under the specific entry for household type filters in Heading 8421 21 20 rather than the residual entry. The exemption linked to that heading was unavailable, while the concessional treatment for water filtration or purification equipment under Heading 8421 21 remained applicable. Case-Laws Customs Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248288