9911796707
TMI Blog2003 (5) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 8421.99. It is the contention of the appellants that they are manufacturers of Power Shift Transmission. One of the critical component part of power shift transmission is specially designed filters in order to ensure high performance efficiency of the automatic transmission. These filters are again filled with specially designed cartridge elements i.e. filter element cartridges to prevent dirt/dust particles so that the oil medium used inside the transmission i.e. clear resulting in high performance efficiency. It is stated by them that the cartridge elements are made of proprietary inorganic Resin bonded synthetic glass fibre. The imported item bore part Nos. 23040989 and 23049374 and imported against valid purchase order from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified according to their constituent material. It is submitted that it does not refer to parts which are required to be classified on the basis of Note 2(a) and (b) of Section XVI. 2. Ld. Consultant arguing for the appellants submitted that the classification of filer parts were considered as parts as in the case of Lucas TVS v. CCE, 2002 (146) E.L.T. 226. He further relied on the judgment rendered in the case of Shaw Wallace Gelatines Ltd. v. CCE, Bhopal, 2001 (137) E.L.T. 707 (T-Del.) wherein also the filter pads/mesh having held to be part of the machine to be classified under sub-heading 8421.90. He further relied on the Final Order No. 1643/98 [1999 (107) E.L.T. 112 (T)] in the case of Titanium Equipments Anode Mfg. Co. Ltd. wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Diesel Engines. The Cartridge Elements are made of proprietary Inorganic Resin Bonded Synthetic Glass Fibre. Micron rating Filters ranges from 0 (sic) to 12 microns unlike for Internal Combustion Engine applications, which are rated at 30 microns. 5. From the write up, it is clear that the item in question has assumed the characteristic of a part and it is specifically designed and manufactured for use as a filtering element. It has a part number and has specific function as a part. Therefore, in terms of Note 2(a) and (b) requires to be classified as a part and not as a glass fibre per se under chapter heading 70.19. The Commissioner (Appeals) has clearly noted in his order that catalogue disclosed the item to have a part number and ut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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