9911796707
TMI Blog1996 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under 8421.29, as claimed by them, or under CTH 8421.23, as claimed by Revenue. 2. Arguing for the appellants, the ld. Consultant submits that the imported element is an integral part of Agglomerator which is neither a filter nor for internal combusion engine. In their case this oil filter only filters sendiments in the oil and is part of a device known as agglomerators which is not a part of IC engine but is placed away from it, anterior to oil pump. The function of this agglomerator is to combine efficient fuel filtration with water separation and collection of water at the base. Such agglomerator would be classifiable under chapter sub-heading 8421.29 and therefore, these filter elements would merit classification under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drained without dismantling the unit. Sedimenters remove all large droplets of water and solid particles from the fuel and are available with glass, aluminium or plastic bowls. The literature Introduction to Diesel Fuel Filters presented in the Court itself indicates that CAV range of filters, agglomerators and sedimenters protect fuel injection equipment by removing the damaging dirt, water and other contaminants that can be present in diesel fuel : Filters Provide efficient fuel filtration and are easily serviced with the throw away 7111.296 or long life 7111.796 filter elements. Agglomerators Provide efficient fuel filtration together with water separation and retention. Water is collected in the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of radial flow, water and heavier abrasive particles separate out by gravity and settle into the bowl. Solid particles are retained within the V Form of the paper roll element. Fine water particles joined together by passage through the pores of the paper (agglomeration) form droplets of water which settle in the base. 5.2 It would be obvious therefore that even while it is fitted into agglomerator, the basic function of the element is only that of filtration. 6. In that view of the matter, this filter element cannot be placed in a residuary heading like others . The function of filtering element is essentially that of filtration. HSN Notes at Page 1182 refer to oil filters for internal combustion engines as being of two main types ..... X X X X Extracts X X X X X X X X Extracts X X X X
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