1997 (4) TMI 202

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....hiben K. Dhar, Member (T)]. -  This Revenue Appeal is directed against the Order-in-Appeal dated 26-4-1988 of Collector (Appeals). 2. The issue relates to classification of filter elements in the lube oil system of Howden compressors. Filter elements are made of filter paper reinforced perforated stainless steel, cylindrical in shape. 3. It is contended by the Revenue that ....

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....for internal combustion engines and small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks, etc. Page 1217 of BTN further indicates that subject to general provisions regarding the classification of parts, the heading covers parts for ....