https://www.taxtmi.com/caselaws?id=461696 Raw silicon carbide bricks used for diesel particulate filter application are classifiable under Tariff Item 6902 20 40 as refractory ceramic bricks, because they are fired ceramic articles specifically covered by Chapter 69 and classified by constituent material. Although intended for DPF use after coating and canning, they remain excluded from Heading 8421, since Chapter Note 1(b) to Chapter 84 excludes ceramic machinery parts and the explanatory notes classify filtering elements by material. The more specific tariff description in Heading 6902 therefore prevails over the broader machinery heading, and the goods are not classifiable as parts of particulate filters. en-us Wed, 10 Apr 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461696 Raw silicon carbide bricks used for diesel particulate filter application are classifiable under Tariff Item 6902 20 40 as refractory ceramic bricks, because they are fired ceramic articles specifically covered by Chapter 69 and classified by constituent material. Although intended for DPF use after coating and canning, they remain excluded from Heading 8421, since Chapter Note 1(b) to Chapter 84 excludes ceramic machinery parts and the explanatory notes classify filtering elements by material. The more specific tariff description in Heading 6902 therefore prevails over the broader machinery heading, and the goods are not classifiable as parts of particulate filters. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461696