1998 (8) TMI 257

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....t, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - This is a Revenue appeal against Order-in-Appeal No. C-3/141/94, dated 14-7-1994 passed by Collector (Appeals) wherein the order of Asstt. Collector classifying Membrane Elements which are used inside the filter units imported by the present respondents, under CTH No. 3926.90 as filter elements made-up of polyamide and also denyi....

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.... is classifiable under Heading 8421.99. He referred to the Compendium of Classification Opinions under the Harmonized Commodity Description and Coding System (1987 edition) and submitted that on page 33, it is clearly opined that Replacement oil filter cartridges, whatever the material used as filtering medium, would fall under 8421.99. He further submitted that there is complete harmony between C....

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....meters and lengths by the foreign manufacturer. It is not disputed that the element is mainly composed of polyamide. In view of these undisputed facts, we find that only one application to which these socalled filtering elements are put is to use it in a filtering system. Filtering system by themselves has a composite character and they clearly falls under Chapter Heading 8421. The part thereof al....