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Classification of Elements of Filters of Heading 8421 – reg.
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....ors 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 Filters" are being classified under Tariff Item 84219900 as parts of Fi....
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....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, frames and plates for filter presses; rotary drums for liquid or gas filters; ba....