2002 (8) TMI 674 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of nickel-like screens as parts of filters under heading 84.21. The appellant classified them under sub-heading 10, but the Asst. Collector classified them under sub-heading 90, which was upheld. The screens were deemed to be parts of filters and rightly classified as such. The appeal was dismissed.