1997 (10) TMI 132

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....ellant. Shri K.K. Jha, DR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order dated 17-1-1989 passed by the Collector of Customs & Central Excise (Appeals). The issue involved is the correct classification of Standard Bowl which is a component of Filtering machine. 2. Arguing for the appellants, the learned Counsel submits that Air f....

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....e have heard both sides. It was conceded by the learned Counsel that the final product is a filtering equipment. He however places emphasis on exclusion clause set out in the HSN Notes. We are afraid we are not able to persuade ourselves that this indeed is the correct position. What is excluded in HSN Notes are simple filters or simple vessels which can function as filtering material and also by ....