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2002 (2) TMI 684

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.... : S.S. Sekhon Member (T)]. -  The appellant had imported a consignment declared as 22 rolls of filter segments (poret PPI 80 Ivory) vide bill of entry 217, dated 2-4-91, and claimed classification under Heading 84.21 of the Customs Tariff, claiming that to be parts of filters and benefit under Notification No. 59/87. The lower authorities however came to the conclusion that the goods under ....

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....hape and size ready for fitment. They observed that the sub-heading 84.21 of the Customs Tariff covers "Centrifugus including centrifugal dryers, filtering or purifying machinery and apparatus for liquids or gases". Thereafter after applying the logic of the notes in the Tariff in various sections, they concluded that the imported material will have to be assessed in the form in which they are pre....

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....Titanium Equipments & Moulds Mfg Co. Ltd reported in [1999 (107) E.L.T. 112] to submit that the material imported in the facts of that case was classified under sub-heading 8421.99 of the Customs Tariff and not under sub-heading 3926.90, an article of polyurethane sheet. He submitted that the decision of this Bench in the case of John Flower India Ltd., Final Order No. 878, 899 of 2001, dated 8-5-....

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....to be applicable only to the facts of 'membrane element' imported by Titanium since Titanium case was decided on the basis of classification opinion by Customs Cooperative Council as presented by the appellant in that case. Therefore Titanium case will not be applicable. The ld. Advocate had no submission to make. We find in the present case before us, no such classification opinion has been relie....