9911796707
TMI Blog1997 (4) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. - This Revenue Appeal is directed against the Order-in-Appeal dated 26-4-1988 of Collector (Appeals). 2. The issue relates to classification of filter elements in the lube oil system of Howden compressors. Filter elements are made of filter paper reinforced perforated stainless steel, cylindrical in shape. 3. It is contended by the Revenue that these are classifiable in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks, etc. Page 1217 of BTN further indicates that subject to general provisions regarding the classification of parts, the heading covers parts for the types of filters mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering material which are meant to be made into filtering element and not the finished filter element. 6. On going through technical write-up and the functions of filter elements as described therein, we are satisfied that there is no infirmity in the reasoning adopted by the Collector (Appeals). These have to be considered only as parts of filtering machine and correctly assessable under Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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