https://www.taxtmi.com/caselaws?id=461696 The AAR Mumbai ruled that raw silicon carbide bricks imported for DPF (Diesel Particulate Filter) application should be classified under CTI 6902 20 40 as ceramic refractory goods rather than under machinery/apparatus headings for filters. The authority relied on Circular No. 24/2013-Customs which clarifies that filter elements are classified based on their constituent material. Since the product specifically constitutes silicon carbide bricks, it falls under the ceramic refractory goods classification in the Customs Tariff Act, 1975. en-us Wed, 10 Apr 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461696 The AAR Mumbai ruled that raw silicon carbide bricks imported for DPF (Diesel Particulate Filter) application should be classified under CTI 6902 20 40 as ceramic refractory goods rather than under machinery/apparatus headings for filters. The authority relied on Circular No. 24/2013-Customs which clarifies that filter elements are classified based on their constituent material. Since the product specifically constitutes silicon carbide bricks, it falls under the ceramic refractory goods classification in the Customs Tariff Act, 1975. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461696