Customs - Classification of Elements of Filters of Heading 8421
UNLIKE Circulars issued in the recent past, this Circular did not arise out of any reference from either the Trade or the field formations meaning to say that the Board itself has noted some anomalies in the classification of “Element of Filters”.
Inasmuch as while majority of import data in National Import Data Base shows that “elements of Filters” are being classified under Tariff Item 8421 99 00 as parts of Filters, there are some instances where these articles are also being classified under other Tariff Items viz. 3926 90 99, 4812 00 00, 4823 90 90, 5911 90 90, 6815 99 90, 6909 19 10, 7326 90 99, etc.
Be that as it may, the Board has examined the matter with a view to provide clarity in classification of said articles under the Customs Tariff Act, 1975.
Board has arrived at a conclusion that elements of Filters are to be classified as per their constituent material. For instance, elements (of Filters) that are made up of paper would be classified in Headings 4812 or 4823; if made up of textile material for technical use then in Heading 59.11; if made up of glass then in Heading 70.19; etc.
Filters by themselves would be classified under Heading 84.21
Circular No. , Dated June 26, 2013