1997 (4) TMI 202 - AT - Customs

Summary

The Revenue Appeal was filed against the Order-in-Appeal dated 26-4-1988 of Collector (Appeals) regarding the classification of filter elements in the lube oil system of Howden compressors. The Appellate Tribunal upheld the Collector (Appeals) decision that the filter elements are correctly assessable under Heading 84.18 as parts of a filtering machine, not under Heading 73.33 as articles of iron and steel. The Revenue Appeal was rejected.