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Classification of Elements of Filters of Heading 8421 – reg.

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..... oms/ Customs (Prev.)/ C CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C CE All Commissioners of Customs Central Excise (Appeals). Sir / Madam, Subject: Classification of Elements of Filters of Heading 8421 reg. The Board has noted that while majority of import data in National Import Data Base shows that elements of Filters are be .....

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..... the Customs Tariff. In this context, the Explanatory Note to Heading 84.21 provides that: Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above-mentioned types of filters and purifiers. Such parts include, inter alia: Leaves for intermittent vacuum filters; chassis, frames and plates f .....

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..... rect classification of elements of Filters may be issued to the field formations. Difficulty faced, if any, may be brought to notice of the Board. Yours faithfully, (Subodh Singh), OSD (Customs), Tariff Unit Fax: 011 23092173 Internal circulation As usual. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia .....

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