https://www.taxtmi.com/caselaws?id=794375 Complete polymeric media filter cartridges, sealed capsule filters and metallic media filter cartridges imported as replacement units are classifiable as parts of filtering machinery under tariff item 8421 99 00, because they are complete, identifiable cartridges designed for direct installation in filtration systems. Applying Rule 1 of the General Rules for Interpretation and Note 2(b) to Section XVI, the decisive test was whether the goods were suitable solely or principally for use with heading 8421 machinery; their integrated construction and dedicated use satisfied that test. The Authority also relied on the distinction between standalone filtering media and complete filters in CBIC Circular No. 24/2013-Cus. and the HSN Explanatory Notes. en-us Mon, 29 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794375 Complete polymeric media filter cartridges, sealed capsule filters and metallic media filter cartridges imported as replacement units are classifiable as parts of filtering machinery under tariff item 8421 99 00, because they are complete, identifiable cartridges designed for direct installation in filtration systems. Applying Rule 1 of the General Rules for Interpretation and Note 2(b) to Section XVI, the decisive test was whether the goods were suitable solely or principally for use with heading 8421 machinery; their integrated construction and dedicated use satisfied that test. The Authority also relied on the distinction between standalone filtering media and complete filters in CBIC Circular No. 24/2013-Cus. and the HSN Explanatory Notes. Case-Laws Customs Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794375