Mobile View
Main Search Forums Advanced Search Disclaimer
Cites 1 docs
The Central Excise Tariff Act, 1985

User Queries
Customs, Excise and Gold Tribunal - Tamil Nadu
Lucas Tvs Ltd. vs Commissioner Of Central Excise on 1 July, 2002
Equivalent citations: 2002 ECR 424 Tri Chennai
Bench: S Peeran, N T C.N.B., K Usha

ORDER

S.L. Peeran, Member (J)

1. All these appellants' appeals have challenged the classification of the item "filtering element" which has been considered as "filtering or purifying machinery" to come within the sub-heading 8421.90 of the Central Excise Tariff Act. Appellants want the filtering element to be considered as a filtering machinery itself for classification as complete goods under Heading 8421.10 which has a description "all goods other than parts" under the description and the Heading 8421 as "Centrifuges, including centrifugal dryers, filtering or purifying machinery and apparatus, for liquids or gases."

2. Ld. Counsel Shri R. Raghavan argued for the appellants and contended that this filtering element is separately removed by the appellants and they cannot be treated as parts as it has acquired definite function of filtering. He submitted that said filtering element is to be in a casing which has three parts, filter heads, filtering element, and agglomerator body. Filtering element is placed within the outside cover of filtering element and the entire assembly classified along with filtering element in question under sub-heading 8421.10 when it is removed as an assembly as a complete item. However, when the filtering element is separately removed, the department wants to be treated as part which, according to the Counsel, is not correct and seeks for classification as complete part itself in view of its complete function. He refers to Chapter Note 4 and 5 of Chapter XVI which reads as :-

"Where a machine (including a combination of machines) consists of individual components whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices intended to contribute together to a clearly defined function covered by one of the heading in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

For the purposes of these notes the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or Chapter 85."

3. On a reading of the above tariff notes, Counsel submits that when filtering element works along with other components which has to be treated as a machine in view of its combined function and in view of Notes 4 and 5 of Chapter XVI of the tariff and therefore the classification is to be done as a filtering or purifying machinery and apparatus under Heading 8421.10 and not as parts of the filtering and purifying machinery and apparatus under Heading 8421.90 of the tariff.

4. Ld. Counsel also filed the technical write up of "Filter Element" and pamphlets showing the photograph of the item in question.

5. Ld. SDR, Shri G. Sreekumar Menon refers to the show cause notice dated 21-9-97 which clearly brought out that the filtering item manufactured by the assessee is a part of dwell filter assembly. Filtering elements are cleared captively inside the factory for manufacture of dwell filter assembly and cleared as spares. Fuel elements are also cleared to spare market on payment of duty. The department found that it can be treated only as part of dwell filter assembly to be classified under 8421.90 in view of the fact that filtering element manufactured by the assessee in the filter element section is cleared under Notification No. 217/86-C.E., dated 2-4-86 for use within the factory for the manufacture of dwell filter assembly, which goes to prove that it is only a part attracting sub-classification No. 8421.9 of the tariff with 18% ad valorem duty. He also refers to the catalogue which describes the term 'filter' and the department's view as follows :-

"Filters consist of a Flange mounted aluminium head, a base and centre stud, plus a replaceable cannister filter element.

From the above it is clear that filter element is a part of filter i.e., in this case Dual Filter Assembly. Further, it is stated that Filters (Dual Filter Assembly) ; provide efficient fuel filtration and are easily serviced with the throw away 7111-796 (or) long 7111-7% filter elements. The product manufactured by the assessee is equivalent CAV-7111-296. This also proves that Filter Element is only a part of Filter i.e., Dual Filter Assembly, and are therefore classifiable as parts under tariff sub-heading 8421.90 attracting duty at 15% ad valorem."

6. Therefore, Id. SDR contended that the finding recorded in the or-der-in-original is very lucid and very clear and there is no infirmity in the same.

7. We have carefully considered the submissions made by both sides. The Id. Commissioner in his order, in brief, has held in Para 5 as follows :-

"I have carefully gone through the records of the case and the submissions made by the appellants in the grounds of appeal as well as during hearing. The AC has classified the filter assembly under 8421.10 and the filter element is a part of the assembly and naturally it has been classified under 8421.90. The advocate's plea that filter element bears the essential character is of no relevance as the filter element cannot be utilised without the housing (i.e. filter assembly). Filter element is only a part of the filter assembly and hence it has to be classified as one of the parts of the filter assembly under 8421.90. In the circumstances, I hold the order of the AC as correct and maintainable in law and reject the appeal."

8. The Asstt. Commissioner in the impugned order-in-original has given a detailed finding as to how the item is required to be treated as "parts" and not as "a complete filtering or purifying machinery and apparatus". The findings recorded by the AC is noted herein below :-

FINDINGS

I have carefully gone through the case records and considered the written and oral submissions made by the assessee. The question that falls for determination is whether filter elements is classifiable under Heading 8421.90 as parts of filtering apparatus or under Heading 8421.10 as filtering apparatus itself.

It has been submitted by the assessee that filter element is the main part performing the core function of filtering and purifying; that it is essentially a filtering apparatus on its own and that this item is rightly classifiable under Heading 8421.10 and not as parts. Besides, it is also pleaded that the filter element is known and available in the market as filtering apparatus. There is no dispute that filter element is main part of the filtering apparatus and there is also no dispute that filter element performs the function of filtering. As per the write-up given along with the declaration by the assessee, the filter assembly consists of filter head, center bold 'o' rings, priming pump, filter element and thumb screw assembly. From the assessee's write-up, I find that filter element is only a part of filter assembly.

The assessee has refered to Interpretative Rules 2(a) and 3(a) of the Rules for interpretation of the Excise Tariff Schedule and Section Notes No. 4 and 5 of Section XVI of the Central Excise Tariff and stated that when there is a specific heading for a product, as it is known and available in the market, it has to be classified under that heading and that filter element which essentially performs the function of filtering and which is known and available in the market as filtering apparatus, is to be classified under Heading 8421.10. Their contention is not acceptable for the simple reason that interpretative Rules 2{a) and 3(a) speak about incomplete or unfinished goods and mixed or composite goods respectively and not for finished goods like filter element. These rules quoted by the assessee are not relevant to this case. Further, it is a settled issue that rules of interpretation to Central Excise Tariff Act, 1985 cannot be invocable if headings read in the light of Section or Chapter Notes, clearly Notes No. 4 and 5 of Section XVI are also irrelevant to this case. As per Section Note 2{a) to Section XVI parts which are goods included in any of the heading of Chapter 84 or Chapter 85 (other than Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38, and 85.48) are in all cases to be classified in their respective headings. The Heading 84.21 reads as follows :-

Centrifuges, including centrifugal dryers, filtering or purifying machinery and apparatus, for liquids or gases.

8421.10 - All goods other than parts.

8421.90-Parts.

Since heading 8421.90 specifically covers 'parts' and as filter element is a part of filtering apparatus, the same is correctly classifiable under Heading 8421.90 as parts and not as filtering apparatus under Heading 8421.10. In view of the above findings. I order as follows :-

ORDER

I order to classify filter element under Heading 8421.90 as part of filtering apparatus. I demand a sum of Rs. 16,38,469/- towards differential duty payable by the assessee under Rule 9(2) of Central Excise Rules, 1944, read with Section 11A of the Act.

9. On our perusal of both the orders, we notice that both the authorities have clearly applied their mind and have correctly applied the section notes and the rules of interpretation in the matter. We have also gone through the technical write up of "filtering element" filed by the party which is attached to this order as ANNEX (A).

10. The entire assembly which encloses the 'filtering element' inside the casing and the description of it is enclosed as ANNEX (B - 2 sheets). From the reading of the technical write up of the item, "filtering element", it is clear that filtering element is placed inside the casing which comprises of three parts, namely, filter head, filter element and agglomerator body. Filter Element does not function independently but is placed within the Filtration Equipment whose diagram is enclosed to this order as ANNEX (C). The entire function of the "filter equipment" as explained in the write up and the System Upgrading and Conversion Kits is annexed to this order as ANNEX (D).

11. On a reading of the above materials, it is very clear that the item in question is only a "filter element" which cannot be considered as a "complete filter or purifying machinery and apparatus" but it is only a 'part'.

What is material for applying the Rule 4 is for a composite goods which ultimately forms 'filtering or purifying machinery and apparatus'. Appellants when they are clearing the entire 'filtering and purifying machinery and apparatus' it is clearly falling under Heading 8421.10 but only when they are separately/independently removing the filter element and clearing it, then its separate classification is to be treated as "part". There is separate heading for "parts" under Heading 8421.90. If the "parts" are not separate entities, then its heading becomes otiose and redundant. No portion of the tariff entry can be considered otiose and redundant. More over, Note 2(a) of Section XVI clearly lays down that "parts of machine (not being parts of articles of Heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified, according to the following rules:-

(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective heading."

12. As there is separate heading for "parts", Chapter Note 2(a) applies and the item is required to be classified as "part" as it is being cleared as such and not as a "filtering or purifying machinery and apparatus". The tariff has changed and a correct entry 8421.90 as "parts" was introduced only for this purpose and before the introduction of this sub-heading, the classification under 84.21 would have been justified. Since a separate heading for "parts" has been given and item is not cleared along with the filtering or purifying machinery and apparatus', therefore the entry under 8421.90 cannot be overruled and the classification adopted by the authorities as "parts" is justified and are required to be confirmed. Therefore, we confirm the impugned order, by dismissing this appeal.

Sd/-

(S.L. Peeran)

Member (J)

C.N.B. Nair, Member (T)

13. The short question is whether "filtering element" in question is to be classified as "filtering or purifying machinery and apparatus", for liquids or "gases" or as "parts". If parts, they will be classifiable under 8421.90 as parts and if not parts, they will be classifiable under 8421.10 as "all goods other than parts".

14. The pictures of filtering element are available at Annexure - B & D to this order. At left hand side top of Annexure D is the picture of the filter element in isolation, while at Annexure B marked as "Filter element" the product is to be seen as part of assembly. Paragraph 2 of the Technical write-up at Annexure A describes the filer element. It states that Filter paper is glued and rolled on to the center tube to make wound coil. Then the wound coil is fitted in a Can and a Lid is pressed on it. The white element is screen printed with company logo and part number.

15. When diesel oil passes through the filter element, diesel gets purified on account of impurities in diesel being screened/absorbed by the filter paper. The filter element consists of coiled and wound filter paper, the center tube on which filter paper is wound, the Lid and the Can in which the coiled paper and center tube are kept. It is thus, a complete item and performs the function of filtering liquid.

16. Filter element is placed in the filter assembly in an automobile. That assembly includes filter head, center bolt, 'O' rings, priming pump, ag-glomerator body, thumbscrew assembly etc. in addition to the filter element. Because it is one of the items figuring in a filter assembly, it could perhaps be loosely called as a part of filter assembly. But being part of an assembly is not what is material for determining whether filter element is to be classified as filtering or purifying machinery and apparatus or as parts or part of such filtering or purifying machinery and apparatus. The relevant question is whether the filter element in question, is such a machine or apparatus. As already stated, the functional element in the assembly is the filter element, and more precisely, the filtering paper. The filter assembly is only an arrangement for safe and proper bringing of diesel to the filtering element and for evacuating it for delivery to the engine. Viewed this way, the filter element is a complete item in itself. It carries out the function of filtering diesel. For that purpose, it is adequate -n itself. It does not require the other bits of the filter assembly. A product complete in itself to carry out a specified function qualifies to be treated as an apparatus. The filtering paper, the center tube, lid and Can are the parts of filter element, filter element itself being a complete apparatus.

18. In view of the above, I am of the view that the filter element in question merits qualification as a complete filtering apparatus in itself. And since it is for filtering liquids (diesel), it qualifies to be classified under Chapter Heading 8421.10 and not as part of filtering machinery or apparatus.

Sd/-

(C.N.B. Nair)

Member (T)

POINTS OF DIFFERENCE

In view of points of difference between the Members, the following points are drawn up for reference of the case by Hon'ble President to Third Member for determination :-

"Whether the item in question, viz. Filtering Equipment is required to be classified as "filtering or purifying machinery and apparatus", for liquids or 'gases' or as 'parts' for classification under chapter sub-heading 8421.90 of Central Excise Tariff Act as held by Member (Judicial) and appeal to be dismissed.

OR

They are required to be classified under sub-heading 8421.10 as 'all goods other than parts' as held by Member (Technical) by allowing the appeal".

Sd/- Sd/- (C.N.B. Nair) (S.L. Peeran) Member (T) Member (J) Dated : 10-1-2002

DR (J) be requested to put up the papers before, the Hon'ble President for constituting Third Member for determining the points of difference as noted supra.

ANNEXURE -

Lucas-TVS Ltd.,

FIE Division.

FILTER ELEMENT - TECHNICAL WRITEUP

Fuel Injection Equipment comprises of Filter, Fuel Injection Pump and Injector. Filter plays a vital role on the performance of the Fuel Injection Equipment. Filter designed and developed specifically to protect fuel injection equipment. Our filters are compact, economical and efficient units, designed to meet the requirements of most types of engine designers and builders. Fitted as the final filter in the feed system they contain paper filter element which remove the minute damaging contaminants present in diesel fuel.

Filter paper is glued and rolled on to the center tube to make wound coil. The wound coil is fitted in to the Can and a Lid is pressed on it. The white element is screen printed with company logo and part number. Filter Element, filter head, center bolt, 'O' rings, priming pump, agglomerator body, thumb screw assembly etc. are all assembled to form the Filter Assembly.

The diesel enters into the filter assembly inlet port in the filter head which passes through the primary filter element where the actual filtration takes place. The filtered diesel collected in the agglomerator body passed through the center tube to the secondary element and fed into the fuel injection pump through the outlet. Priming pump is used to remove the air blocks in the filter circuit. The water particles collected in the agglomerator body is drained on daily basis with thumb screw assembly.

Filter element is a vital and fast moving product in the after-sale & service market. The Filter elements are to be replaced every 9000 kms.

Our elements are specifically designed for all diesel cars, multi-utility vehicles and light commercial vehicle applications. Special bowl versions are available to provide water sensing capability.

Sd/-

(N.T. Arun Kumar)

Finance (Dept.)

K.K. Usha, Member (J)

19. The issue that is to be considered is whether filter element is classifiable under Heading 8421.90 of he Central Excise Tariff Act, 1985 as parts of filter assembly or under Heading 8421.10 as filter apparatus. In view of the diffference of opinion between the two Members who heard the appeals, the following points are drawn up for consideration by a third Member.

"Whether the item in question, viz. Filtering Equipment is required to be classified as "filtering or purifying machinery and apparatus", for liquids or "gases" nor as "parts" for classification under chapter sub-heading 8421.90 of Central Excise Tariff Act as held by Member (Judicial) and appeal to be dismissed.

OR

They are required to be classified under sub-heading 8421.10 as "all goods other than parts" as held by Member (Technical) by allowing the appeal."

The relevant entry reads as follows :-

"8421 centrifuges, including centrifugal dryers, filtering or purifyin g

machinery and apparatus, for liquids or gases.

8421.10 All goods other than parts

8421.90 Parts"

20. The appellant is engaged in the manufacture of fuel injection pumps, filtering equipments and I.C. Engine parts falling under tariff Chapter Headings 84.12, 84.21 and 84.09 of the Central Excise Tariff Act. Filter element manufactured by the assessee are used captively inside the factory for manufacture of Dual Filter Assembly and are also cleared as spares. They were classifying both filter element as well as Dual Filter Assembly under Chapter Heading 8421.10 and the products were being cleared on that basis.

21. The appellant contended that filter element cannot be considered as part because the filter element does the function of filter assembly. Filter element has all the characteristics of filter assembly. Interpretative Rule 2 of the Central Excise Tariff Act would justify filter element being classified under the category of complete item capable of performing the function referred to under sub-heading 8421.10. Reliance was also placed on Notes 4 and 5 of Section 16 of the Central Excise Tariff Act, which reads as follows : "Where a machine (including a combination of machines) consists of individual components whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices intended to contribute together to a clearly defined function covered by one of the heading in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

For the purposes of these notes the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliances cited in the headings of chapter 84 or chapter 85."

22. Learned Departmental Representative contended that filter and filter element are different. Reliance is placed by him on HSN Notes on filtering or purifying machinery, apparatus for liquid or gases.

23. Three show cause notices dated 23-1-96, 30-7-96 and 21-1-97 were issued to the assessee proposing to classify filter element under chapter sub-heading 8421.90 as 'part' of dual filter assembly. A demand for differential duty amounting to Rs. 16,38,469/- for the period July, 1995 to December 1996 was also raised. In reply to the show cause notice it was contended that filter assembly mainly consists of Agglomerator Body, Filter Head, Filter Element, 'O' Ring, Priming Pump, Centre Bolt and Thumb Screw Assembly. All these components as an integrated whole are called filter assembly and they are cleared under Chapter 8421.10. The assessee submitted that of these parts filter element is the main part performing the core function of filtering and purifying. Filter element whether or not housed in a filter housing is essentially a filtering apparatus on its own merit, known and available in the market as 'filter element'. Therefore, filter element has to be classified under chapter sub-heading 8421.10.

24. The assessing authority did not accept the contention raised by the assessee. Assessing authority took the view that since Heading 8421.90 specifically covers 'parts' and as filter element is a part of filtering apparatus the same is to be classified under Heading 8421.90 and not as filtering apparatus under Heading 8421.10. Appeal filed by the assessee was not met with success. Commissioner (Appeals) agreed with the view taken by the assessing authority.

25. When the matter came up before the Tribunal learned Member Judicial after referring to the technical write up regarding the product took the view that filter element does not function independently. Learned Member Judicial was also of the view that when there is separate heading for 'parts' under Heading 8421.90 and if parts are not treated as separate entities then the heading would be otiose and redundant and no such interpretation can be given to the tariff entry. Applying Chapter Note 2(a) it was observed that filter element has to be classified as 'parts' as it was being cleared as such and not as filtering or purifying machinery and apparatus. On the other hand, learned Member Technical took the view that filter element merits classification as a complete filtering apparatus in itself. Learned Member observed that being part of an assembly is not what is material for determining whether filter element is to be classified as filtering or purifying machinery and apparatus or as 'parts' or 'part' of such filtering or purifying machinery and apparatus. Relevant question is whether filter element is as such a machine or apparatus. Functional element in the assembly is the filter element, and more precisely, the filtering paper. Filter assembly is only an arrangement for safe and proper bringing of diesel to the filtering element and for evacuating it for delivery to the engine. Viewed this way, the filter element is a complete item in itself. A product complete in itself to carry out a specified function qualifies to be treated as an apparatus. The filtering paper, the center tube, Lid and Can are the parts of filter element, 'filter element' itself being a complete apparatus. Therefore, according to the learned Member Technical 'filter element' manufactured by the assessee has to be classified under Chapter sub-heading 8421.10 and not as 'part' of filtering machinery or apparatus under 8421.90.

26. In the technical write up provided by the assessee it is stated that their filters 'contain paper filter element which remove the minute damaging contaminants present in diesel fuel. Filter paper is glued and rolled on to the center tube to make wound coil. The wound coil is fitted in to the Can and a Lid is pressed on it. The white element is screen printed with company logo and part number. Filter Element, filter head, center bolt, 'O' Rings, priming pump, agglomerator body, thumb screw assembly etc. are all assembled to form the 'Filter Assembly'.

'The diesel enters into the filter assembly inlet port in the filter head which passes through the primary filter element where the actual filtration takes place. The filtered diesel collected in the agglomerator body passed through the center tube to the secondary element and fed into the fuel injection pump through the outlet. Priming pump is used to remove the air blocks in the filter circuit. The water particles collected in the agglomerates body is drained on daily basis with thumb screw assembly.'

'Filter element is a vital and fast moving product in the after-sale and service market. The Filter elements are to be replaced every 9000 Kms.'

27. From the printed material "Popular Parts Quick Reference" it is seen that Lucas CAV Filters comprise four basic components - Heads, Element, Base and Centre Bolt. Under the heading System Upgrading and Conversion Kits, it is mentioned as follows :

"Early Lucas CAV bowl type filters including BF11, BFA11 and DA types were originally fitted with cloth and/or pads as a filtration medium. An improvement in filtration may be achieved by fitting a 7111-44 Filter Element with the appropriate conversion kit.

The period between filter element changes may be doubled by converting the original 296 element to the long life version 796 using the extension stud 7111-800 . Filters with type 596 element can be converted to take 896 elements by using stud 7111-800C."

28. The literature provided by the assessee, as above, would prima facie go to show that the filter element is treated as an important part of filter assembly. But still it is treated only as a part. So the question to be considered is whether in the nature of its function can the filter element by itself be treated as a machinery or apparatus. The definition of the term 'Apparatus' and 'Machinery' in McGraw-Hill Dictionary of Scientific and Technical Terms, 3rd Edition, read as follows :

"Apparatus A compound instrument designed to carry out a specific function.

Machinery A group of parts or machines arranged to perform a useful function."

Filter Element may not satisfy definition of either 'apparatus' or 'machinery' only for the reason that the functional element in the filter assembly is filter element. The specific function or the useful function expected of the product Dual Filter Assembly is filtering of diesel before it is brought to the engine. The mere filter element cannot achieve this function. It requires the operation of filter head, Centre Bolt, 'O' rings, priming pump, agglomerator, secondary element and thumb screw assembly.

29. In this connection it is advantageous to refer to the HSN Explanatory Notes on Filtering or Purifying machinery and apparatus for liquid or gases. It is stated therein that the heading covers filters and purifiers of all types (physical or mechanical, chemical, magnetic, electro-magnetic, electrostatic, etc.). The heading covers not only large industrial plant, but also filters for internal combustion engines and small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc. simply equipped with metallic gauze or other straining material, nor general purpose vessels, tanks etc. even if intended for use as filters after insertion of a layer of gravel, sand, charcoal etc. The above explanation would show that to be called a filtering machinery or apparatus it must be something more than a functional element in the assembly.

30. The Explanatory notes on 'parts' provides that such parts include inter alia leaves for intermittent vacuum filters, chassis frames and plates for filter presses, rotary drums for liquid or gas filters, baffles and perforated plates, for gas filters. Explanatory Notes with reference to Intermit- tent vacuum filters reads as follows ;

"Intermittent vacuum filters : These consist of a number of "leaves" or chambers each covered with filter cloth and connected to a common vacuum line. The filter is submerged in the feed tank and the vacuum applied."

Function of the "leave" covered with filter cloth is the same as that of filter element in the Dual Filter Assembly manufactured by the appellant. Explanatory note relating to filter presses are as follows :-

"Filter presses - These consist of a horizontal series of filtering chambers formed by readily detachable vertical filter plates and frames; these are covered by a filtering medium (cloth, cellulose, etc.), and are held in place by a screw or press mechanism. The liquid is forced through the cells by a pump, and the chambers may be heated internally by steam, etc. The filtrate is drawn from the press and the residue collects in cakes between the plates. Filter presses are used for filtering or clarifying many liquids (e.g. in the chemical industry, the sugar industry, in brewing, wine making, oil purification ore concentration, in the manufacture of ceramics, man-made textiles, etc,)."

Here also vertical filter plates and frames covered by a filtering medium has the same function as filter element in the dual filter assembly.

Explanatory note relating to rotary drum vacuum filters is as follows :-

"Rotary drum vacuum filters - These comprise a cylinder covered with filter cloth or gauze and mounted in the tank containing the liquid to be filtered. The liquid is sucked into the drum, and mechanical devices remove the solid residue from the periphery."

Rotary drum is cylinder covered with filter cloth or gauze which is equivalent to filter element functional. If these filtering elements which carry out the primary function of filtering in different types of filters are to be treated as parts of filtering apparatus, there is no reason to treat the filtering element manufactured by the assessee as anything other than part of the filtering apparatus namely Dual Filtering Assembly.

31. In the light of the above discussion I am inclined to take the view that its filter element cannot be treated as a filter machinery or apparatus. Therefore, I agree with Id. Member (J) that filter element is to be classified as 'part' of filtering or purifying machinery or apparatus under Chapter sub-heading 8421.90.

Sd/-

(Justice K.K. Usha)

President

MAJORITY ORDER

In terms of the Majority order, the item "filtering element" is required to be classified as "part" under Chapter sub-heading No. 8421.90 of the Central Excise Tariff Act and the classification adopted by the lower authority is required to be confirmed by dismissing the appeal as held by the majority. Appeals dismissed. Sd/- Sd/- (C.N.B. Nair) (S.L. Peeran) Member (T) Member (J) dated 12-6-2002