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TMI Blog1996 (12) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... tration plant performs the function of filtering and purifying viscose in liquid form for the manufacture of Viscose Staple Fibre. Copies of the drawings showing dimensions of sintered filter media and the viscose filtration machinery where the said goods are used as component part are marked (Annexure-B). These drawings cleraly show that sintered filter media is fitted as part into Viscose Filteration Machinery as it is, without undertaking or carrying out any further work on it. Without fitting of sintered filter media, viscose filtration machinery cannot function because of the fact that sintered filter media is a very vital component of viscose filtration machinery performing the function of filteration of viscose in liquid form removing the impurities present in the viscose solution. 3. It is stated that the filtering or purifying machinery and apparatus for liquids is classified under Heading 8421.29 and accordingly, viscose filteration machinery is covered under Heading 8421.29. The appellants further state that for use in the viscose filtration machinery, they imported the goods of the description `Sintered Filter Media (hereinafter referred to as the said goods) per var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing process of sintered filter media as given in the catalogue of the supplier. The main characteristics of sintered filter media with regard to its construction of material, manufacturing process and its use/utility in filteration of viscose solution are as follows : - (i) Metal powders with a range of particle size from 0.5 to 1000 microns and fibres with various diameters are the basic materials for manufacturing sintered components. In comparison with wrought materials, porosity is a characteristic parameter in Powder metallurgy. Structural P/M parts have from 0.1 to 90% porosity. The lower the porosity the higher the mechanical properties. (ii) Powders can be produced almost from all metals. Shape, size and distribution of the powder particles are important parameters which effect the properties of a high porosity sintered material. By varying the parameters of the powder producing process, it is possible to produce spherical or irregular shaped powder particles in a wide range of particle size. Besides permeability, filter grade and mechanical strength; the corrosion resistance is often of prime importance. SIKA filters are manufactured in a wide variety of mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition by assembly with the wire cloth by using it as a supporting base. 7. It is further stated that sintered filter media is used as component part of viscose filtration machinery and it is fixed in the viscose filtration machinery in exactly the same shape and form in which it is imported without carrying out any further work on it. No modification or alteration is required to be undertaken on the said goods as these are ready for fitment as it is in the viscose filtration machinery. 8. The appellants state that since viscose filtration machinery for which the imported goods sintered filter media, serve as essential components for doing the filtration of viscose in liquid form and since the viscose filtration machinery being a filtering machinery falling under Heading 8421.29, the appellant took up the matter with the A.C. of Group IV and requested him to examine the issues and direct reassessment of the said goods under Heading 8421.99 vide letters dated 6-2-1993 and 3-12-1992 respectively. However, since the Assistant Collector was not inclined to accept their contentions, the appellant requested for an order in assessment. 9. The A.C. thereafter passed the orders dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which relates with the matter of classification. The appellants also relied on the decision of the Dunlop India Ltd. - 1983 (13) E.L.T. 1566 (S.C.) in support of their contention that there is no estoppel in tax laws and the importer is well within his rights to claim the appropriate classification even at the appellate stage. For that in the matter of interpretation of tax laws, it is a well-settled legal position that in the event two views on classification are possible, the view that benefits the assessee has to be adopted. However, in the instant case, there is no such possibility of two views existing, as the position is clear that the said goods are classifiable under Heading 8421.99 and nowhere else. For that in the matter of classification, the onus is always on the Department to establish that the classification made by them for charging duty is correct in law and in the instant case while giving the said decision the Department has totally failed to discharge the said onus. The Hon ble Supreme Court in a judgment delivered in a similar classification matter, held that the Tribunal was wrong as it did not touch upon the question as to how the product, known as the broadca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in articles of apparel, as furnishing fabric or the like (Heading 58.09). (b) _________ (c) Wire cloth etc. made into the form of machinery parts e.g. by assembly with other materials (Chapter 84 or 85)." That what is classifiable under Heading 7314.11 is only a woven wire cloth made of stainless steel and since the said goods are manufactured in the form of machinery part by assembly of metallic powder by a special process called Sintering with having the wire cloth as supporting base, the classification of the said goods under 7314.11 is totally ruled out. It has got no use anywhere in any industry except to the extent of fitting the same as it is into Viscose Filtration Machinery. Chapter Note 1(g) of Section XVI provides for the exclusion of goods of general use for classification under Customs Tariff Chapter 84, whereas in the instant case, Chapter Note 1(g) of Section XVI is not applicable since Sintered Filter Media is not goods of general use and therefore, only the provisions as contained in Note 2(a) of Section XVI are applicable. 15. Learned DR drew attention to the order-in-original and order-in- appeal and emphasised that the bill of entry and invoice descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les made of wire netting are excluded which are of a type mentioned therein and under sub-clause (c) wire cloth etc. made into the form of machinery parts only are excluded and the example given shows that if they are so formed by assembly with other materials, then only they fall under Chapter 84 or 85 otherwise not. Again, Heading 84.21 covers only filtering or purifying machinery and apparatus for liquids or gases and parts thereof. Since the item in question has not assumed the form of part of such a machinery, this heading cannot be invoked. It was his contention that once this is the position, it is immaterial whether the item was made by sintering process or otherwise and the definition of `sintering indicated by the learned Counsel and mentioned in their own catalogue shows that it does not amount to assembly. In fact, the Heading 84.21 also indicates that many filtering elements are classified according to their constituent material. In this case, the constituent material is iron or steel and therefore, it has been rightly classified under Chapter 73 and because it is in the form of a wire net, therefore, it is described as a wire cloth. 20. Learned Counsel reiterated h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The employment of this sintered metal filter is based on the characteristic properties of a depth type filter. 26. The articles made of this material are used for separation, filtration processes for (i) filtration of liquids, (ii) filtration of plastics, (iii) filtration of gases and (iv) fluidizing/sparging and also act as flame resistors as mentioned in the catalogue. In fact, not only filters but many other type of products like bearings and structural parts can be made by this process and the catalogue itself shows photographs of sintered bearings and other parts. In other words, the sintered article is a highly sophisticated article as compared to an ordinary wire cloth. 27. In view of this position, although a woven material of stainless steel described as `wire cloth acts as a backing material and forms the very base on which powder particles or fibres are joined by sintering, we have to look upon the material as a whole. 28. That the article is used for filtering machinery is not in dispute. That it can be used both for filtering of liquids and gases as evident from the catalogue (and not disputed) therefore, they are akin to the parts of the filtering machinery a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of machinery parts e.g. by assembly with other materials has been excluded. 31. It is obvious that wire cloth or netting etc. can be and are used for filtering of many materials and they may be in rolls or cut to shape and size because such materials can act as a sieve whereas from the catalogue, it is apparent that deep filters of sintered material are known not merely for their sieve effect but also for impact effect and adsorption as evident from the following words : - During the purification of a liquid or a gas, the following three mechanisms are of partucular importance for the efficient working of a depth type filter : - 1. sieve effect 2. impact effect 3. adsorption". This is, therefore, an important distinctive feature. Moreover, the Exclusion Clause indicates `assembly with other materials only as an example. Hence, bonding or joining by sintering with other materials would also get coverd. In view of this position, the item gets excluded from Heading 73.14 and would fall under Chpater 84. The only thing is that this Chapter prescribes different sub-headings for machinery for filtering and purifying the liquids and those for purifying and filtering of gases. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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