Classification of Elements of Filters of Heading 8421 – reg.

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....mmissioners of Customs/ Customs (Prev.)/ C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Classification of Elements of Filters of Heading 8421 - reg. The Board has noted that while majority of import data in National Import Data Base shows that "elements of Fi....

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....h Heading of the Customs Tariff. In this context, the Explanatory Note to Heading 84.21 provides that: "Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above-mentioned types of filters and purifiers. Such parts include, inter alia: Leaves for intermittent vacuum filters; chassis, frame....