LUCAS TVS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(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 : -

(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.