1997 (10) TMI 132

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per : Shiben K. Dhar, Member (T)]. This appeal is directed against the order dated 17-1-1989 passed by the Collector of Customs Central Excise (Appeals). The issue involved is the correct classification of Standard Bowl which is a component of Filtering machine. 2. Arguing for the appellants, the learned Counsel submits that Air filters are classifiable under Heading 84.21. HSN notes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unsel that the final product is a filtering equipment. He however places emphasis on exclusion clause set out in the HSN Notes. We are afraid we are not able to persuade ourselves that this indeed is the correct position. What is excluded in HSN Notes are simple filters or simple vessels which can function as filtering material and also by and large general purpose goods. On the other hand, HSN at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X