https://www.taxtmi.com/caselaws?id=2705 Stainless steel top, bottom and lid components of a domestic water filter were held classifiable as parts of filtering or purifying apparatus for water under Heading 84.21, because the assembly's essential function was water filtration through a porous ceramic element. The tariff entry for filtering and purifying machinery for liquids, including domestic water filters, was treated as the specific classification and prevailed over the general entry for household articles of steel under Heading 73.23. On that basis, the components were not eligible for the exemption claimed under Notification No. 4/97-C.E., as the classification did not fall within the asserted heading. en-us Thu, 13 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2705 Stainless steel top, bottom and lid components of a domestic water filter were held classifiable as parts of filtering or purifying apparatus for water under Heading 84.21, because the assembly's essential function was water filtration through a porous ceramic element. The tariff entry for filtering and purifying machinery for liquids, including domestic water filters, was treated as the specific classification and prevailed over the general entry for household articles of steel under Heading 73.23. On that basis, the components were not eligible for the exemption claimed under Notification No. 4/97-C.E., as the classification did not fall within the asserted heading. Case-Laws Central Excise Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2705