1986 (8) TMI 326

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..... - The question for decision in this appeal is classification for the purpose of customs of Solid Cores which are component parts of Filter Driers. While the Customs assessed it under heading 38.01/19(1) of CTA, 1975 and Item 68 of Central Excise Tariff for the purpose of additional duty, the appellants claimed re-assessment under heading 84.15(1) and in the alternative under heading 84.18(1) of C .....

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..... aratus (other than filter fuels, 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." is more specific for the goods in question. 4. We therefore set aside the classification done under Chapter 38 and order substitution of the aforesaid heading for the purpose of basic customs d .....

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