1987 (7) TMI 399

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.... House assessed them under 84.18(2). They accordingly filed refund claims which were rejected by the Assistant Collector of Customs (Refund Department), Bombay, vide his order No. S/4-B-18/79R, dated 19-3-1979 and order No. S/4-B-238/78R, dated 23-2-1979, who held that the electrostatic precipitators were covered under 84.18 in view of the Explanatory Note in the BTN. The Appellate Collector of Customs, Bombay, agreed in his order Nos. S/49-665/79R and 666/79R, dated 7-8-1979 with the Assistant Collector that the electrostatic precipitators should be assessed under 84.18(2) as the filter air/gas. 2. The learned Counsel for the appellants, Mr. Haksar, said that an electrostatic precipitator is not an air filter, because, they do not filte....

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....ilters of the kind under scrutiny as falling under 84.18. However, the CCCN based Customs Tariff of1975 divided the heading into two sub-headings, thus : Centrifuges; filtering and purifying machinery and apparatus [other than filter fuels (the words should be funnel), milk strainers and the like], for liquids or gases: (1) Not elsewhere specified (2) Air filters; oil or fuel filters for internal combustion piston engines. 7. The Customs House assessed the imported precipitators under sub-head. (2);this is not the correct head for them, because air filters are meant to filter the air to be supplied into a machine or a system which requires purified, uncontaminated and particle-free air for use. The CCCN also provides sufficient ....