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TMI Blog2002 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... khon Member (T)]. The appellant had imported a consignment declared as 22 rolls of filter segments (poret PPI 80 Ivory) vide bill of entry 217, dated 2-4-91, and claimed classification under Heading 84.21 of the Customs Tariff, claiming that to be parts of filters and benefit under Notification No. 59/87. The lower authorities however came to the conclusion that the goods under import were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready for fitment. They observed that the sub-heading 84.21 of the Customs Tariff covers Centrifugus including centrifugal dryers, filtering or purifying machinery and apparatus for liquids or gases . Thereafter after applying the logic of the notes in the Tariff in various sections, they concluded that the imported material will have to be assessed in the form in which they are presented (impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moulds Mfg Co. Ltd reported in [1999 (107) E.L.T. 112] to submit that the material imported in the facts of that case was classified under sub-heading 8421.99 of the Customs Tariff and not under sub-heading 3926.90, an article of polyurethane sheet. He submitted that the decision of this Bench in the case of John Flower India Ltd., Final Order No. 878, 899 of 2001, dated 8-5-2001 [2001 (135) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts of membrane element imported by Titanium since Titanium case was decided on the basis of classification opinion by Customs Cooperative Council as presented by the appellant in that case. Therefore Titanium case will not be applicable. The ld. Advocate had no submission to make. We find in the present case before us, no such classification opinion has been relied upon by the ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter 3926 of the Customs Tariff. We therefore find no reason to interfere with the orders of the lower authorities, nor do we find any case of conflict in our findings with that of the view taken by the decision in the case of Titanium Equipments Moulds Mfg Co. Ltd. of the Chennai Bench, as we find that the Bench in the case of Titanium had decided the issue based on the Customs Coopera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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