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TMI Blog2014 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ters are used to achieve various types of purification of water; nonetheless all of them undertake filtration of different kinds of contaminants present in the water. Merely because different types of technology are used, it does not cease to be a filter. From the product catalogue and literature on the subject, it is clear that the processes undertaken are all purification of water through filtration and different materials are used to undertake the filtration to achieve higher levels of purification. Therefore, the impugned goods are nothing but water filters and as they are commonly used in households, they qualify to be classified under Heading 8421 21 20 dealing with a household type filters - Sr. No. 8B excludes from its scope Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the lower appellate authority who dismissed their appeal and hence they are before us. 3. The learned counsel for the appellant submits that the products imported by them are water purifiers and they are not household type filters specified in CTH 8421 21 20. Therefore, they are rightly classifiable under CTH 84212190 under the category Other . Further, they are eligible for CVD exemption under Notification No. 6/2006, dated 1-3-2006 under Sr. No. 8B which grants exemption from excise duty in respect of water purification equipment based on technologies, which inter alia includes reverse osmosis technology using thin film composite membrane. However, the Revenue has classified their product under Heading 8421 21 20 and cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w and hence needs to be upheld. 5. We have carefully considered the submissions made by both the sides. 5.1 Heading No. 8421 and the entries relevant for the classification in this case are reproduced below :- 8421 - Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases .. .. .. .. - Filtering or purifying machinery and apparatus for liquids 8421 21 -- For filtering or purifying water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated carbon (coconut material), which reduces harmful organic substances including Tri-halo methane, odor, volatile organic compounds and chlorine; (5) RO membrane filter, made of polyamide and polysulfone, which reduces water contaminants such as heavy metals and waterborne micro-organisms; and (6) post-carbon filter, made of silver activated carbon (coconut material), which reduces bad taste, odor and improves water taste and hygienic condition. From the product literature, it is seen that 4 different types of filters are used to achieve various types of purification of water; nonetheless all of them undertake filtration of different kinds of contaminants present in the water. Merely because different types of technology are used, it does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poly acrylonite membranes; or polysulphone membranes; or (b) Arsenic Removal Technology using ceramic micro-filtration membrane; or Nil -- (c) Reverse Osmosis Technology using thin film composite membrane (TFC); or (d) Candle-less terracotta water filtration. 8C 8421 21 20 (i) Water filters functioning without electricity and pressurized tap water, and replaceable kits thereof; Nil -- (ii) Replaceable kits of all water filters except those operating on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat and not to residual entry. In the present case, Heading 8421 21 20 is the specific entry and 8421 21 90 is the residual entry. Therefore, following the above principle, 8421 21 20 has to be preferred over 8421 21 90. 5.9 The Hon ble Apex Court in the case of CCE, Ghaziabad v. International Tobacco Co. Ltd. - 2008 (231) E.L.T. 207 (S.C.) held that the basic character, function and use is more important than the name used in trade parlance. In the present case there is no doubt that the goods in question, filters/purifies water and, therefore, it qualifies to be classified as a filter. 5.10 Further, in the case of Philips India Ltd. v. CCE, Pune - 1996 (81) E.L.T. 375 (T), a question arose before this Tribunal whether the radio/tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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