9911796707
TMI Blog1987 (7) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claims which were rejected by the Assistant Collector of Customs (Refund Department), Bombay, vide his order No. S/4-B-18/79R, dated 19-3-1979 and order No. S/4-B-238/78R, dated 23-2-1979, who held that the electrostatic precipitators were covered under 84.18 in view of the Explanatory Note in the BTN. The Appellate Collector of Customs, Bombay, agreed in his order Nos. S/49-665/79R and 666/79R, dated 7-8-1979 with the Assistant Collector that the electrostatic precipitators should be assessed under 84.18(2) as the filter air/gas. 2. The learned Counsel for the appellants, Mr. Haksar, said that an electrostatic precipitator is not an air filter, because, they do not filter the air. Air filters are designed to clean and purify the ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CCCN based Customs Tariff of1975 divided the heading into two sub-headings, thus : Centrifuges; filtering and purifying machinery and apparatus [other than filter fuels (the words should be funnel), milk strainers and the like], for liquids or gases: (1) Not elsewhere specified (2) Air filters; oil or fuel filters for internal combustion piston engines. 7. The Customs House assessed the imported precipitators under sub-head. (2);this is not the correct head for them, because air filters are meant to filter the air to be supplied into a machine or a system which requires purified, uncontaminated and particle-free air for use. The CCCN also provides sufficient indication that air filters under this heading are air filters of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving of production of steam. Treatment of material applies a modification of that material so that it is put to some other use. 10. However one might regard headings 84.01/02 and 84.17, there is specific and explicit coverage for electrostatic precipitators in 84.18 and this head being more specific and precise than the two other heads must receive first preference. The other heads asked for by the importers are less preferrable and, in fact, they would not cover electrostatic precipitators for reasons that have already been reported. Accordingly, the assessment asked for by the importers would not be in order. 11. In these circumstances, the action of the Assistant Collector and the Appellate Collector must remain unchanged. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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