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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 ..... ant, M/s. Whirlpool of India Ltd., filed bill of entry No. 3517441, dated 17-5-2011 for the clearance of "Pura Fresh Deluxe" and "RO-6.5L Mineral Enrichment System (Reverse Osmosis Water Purifier)" and claimed classification under CTH 8421 21 90 and CVD exemption under Central Excise Notification No. 6/2006 (Sr. No. 8B). The adjudicating officer ordered assessment of the goods under CTH 8421 21 20 with the benefit of Notification No. 6/2006-C.E. under Sr. No. 8D. The appellant preferred an appeal 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" sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carbon filter, post-carbon filter and RO membrane filter. Even though these filters may have different capacities of filtration with respect to removal of contaminants from the water, nevertheless they are all filters and, therefore, they come under the category of household filters classifiable under Heading 8421 21 20. There is no dispute of the fact that these are used in households. In view of the above, he submits that the classification of the product under Heading 8421 21 20 is correct in law 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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticles and other sediments from feed water and protects membrane and pre-carbon filter from being clogged; (4) pre-carbon filter, made of activated 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ology using 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 reverse osmosis technology. 4% -- 8D 8421 21 Water filtration or purification equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/transistor set with a built-in facility of sound recording and reproducing is eligible for duty exemption under Notification 56/93, dated 28-2-1993 which was available for radio sets. This Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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