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TMI Blog2007 (9) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... less steel water filters. Prior to 1-7-1997, they were paying duty on the said product under sub-heading 8421.10. From the said date, they classified the goods under Heading 73.23 for the purpose of availing exemption from payment of duty under a notification. During the period of dispute (11-12-1997 to 16-6-1 998), they had got the top, bottom and lid portions of water tiller manufactured through job workers by supplying raw materials, die etc. and the items returned by the job workers were cleared without payment of duty by claiming the benefit of Notification No. 4/97-C.E., dated 1-3-1997 (Sl. No. 172). As per the said entry of the Notification, "table, kitchen or other household articles and parts thereof, other than pressure cookers" a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents without payment of duty during the period of dispute were parts of water filter. Again, it is an admitted fact that a ceramic candle (a mass of porous material) was to be fixed inside the assembly of the top and bottom portions as a device to filter water containing impurities in the form of solid particles. The bottom portion of the assembly had a hole near the base on one side, for fitment of tap, which would serve as outlet for the filtered water. This assembly was called "water filter". A write-up produced by ld. Consultant, on a similar apparatus, indicates that the candle has to be maintained periodically. It is said that, after six months of use, the candle has to be sterilized by keeping it in boiling water for about 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly, in the present case, the ceramic candle is a mass of porous material, through which the liquid (water) containing solid particles is passed, HSN notes also say that water filters are sometimes called water purifiers. It is also stated that the heading covers liquid fitters, whether of the gravity, suction or pressure type. With reference to this note, ld. Consultant has submitted that the water filter in this case is not of the gravity, suction or pressure type and, therefore, it cannot be covered under Heading 84.21. Ld. SDR, on the other hand, has submitted that the apparatus works on gravity principle. But we do not think that it is necessary to harp further on this point inasmuch as the HSN notes also indicate that domestic type ..... X X X X Extracts X X X X X X X X Extracts X X X X
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