2002 (8) TMI 674

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..... for the Appellant. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of nickel like screen which form part of filters. The appellant had classified the goods under sub-heading 10 of heading 84.21 whereas the Asst. Collector, whose order has been confirmed by Collector (Appeals), has confirme .....

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..... ndicate that the screen's form part of filters. They cannot by themselves be used as filters. The literature of the Western State Machinery Co. itself indicates that stainless steel screen which is what we are concerned with "is an integral part of the drainage arrangement." It is therefore clear that the screen by itself does not constitute any of the goods specified in the heading. It is a part .....

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