{"id":241237,"date":"1996-11-18T00:00:00","date_gmt":"1996-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bharat-sales-corpn-vs-collector-of-customs-on-18-november-1996"},"modified":"2018-05-07T11:36:37","modified_gmt":"2018-05-07T06:06:37","slug":"bharat-sales-corpn-vs-collector-of-customs-on-18-november-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bharat-sales-corpn-vs-collector-of-customs-on-18-november-1996","title":{"rendered":"Bharat Sales Corpn. vs Collector Of Customs on 18 November, 1996"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Bharat Sales Corpn. vs Collector Of Customs on 18 November, 1996<\/div>\n
Equivalent citations: 1997 ECR 300 Tri Delhi, 1997 (91) ELT 137 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
Shiben K. Dhar, Member (T)<\/p>\n
1. One appeal of M\/s. Bharat Sales Corporation, Calcutta and the other of Revenue, involving common question of facts and law, were heard together and are being disposed off through this common order. The short question falling for decision is whether filter elements claimed to be parts of “Agglomerators” .by M\/s. Bharat Sales Corporation are classifiable under 8421.29, as claimed by them, or under CTH 8421.23, as claimed by Revenue.\n<\/p>\n
2. Arguing for the appellants, the ld. Consultant submits that the imported element is an integral part of Agglomerator which is neither a filter nor for internal combusion engine. In their case this oil filter only filters sendiments in the oil and is part of a device known as agglomerators which is not a part of IC engine but is placed away from it, anterior to oil pump. The function of this agglomerator is to combine efficient fuel filtration with water separation and collection of water at the base. Such agglomerator would be classifiable under chapter sub-heading 8421.29 and therefore, these filter elements would merit classification under this sub-heading only and not under 8421.23. Drawing our attention to the catalogue he explains to us the manner in which sediments and water are removed which otherwise would damage the engine. This is a modern device which performs the function not merely of filtration but more important of separation of water from the oil.\n<\/p>\n
3. Arguing for the Revenue, in support of revenue appeal against order of Collector (Appeals) giving benefit of assessment under 8421.29, read with Chapter 96.08, ld. DR submits that the catalogue itself would indicate that the device essentially is a filtering device and oil is separated from water. It is achieved through process of filtration in that water particles which are Agglomerated are absorbed on a paper. Even the function of separating oil from water is performed through filtration. In this view of the matter, he argues that filter elements would be correctly classifiable under the specific Heading 8421.23 and not under residuary Heading 8421.29, “as others”. The appellants in the first place have admittedly imported only a filter element. Invoice describes the impugned goods as filter elements.\n<\/p>\n
4. Coming now to the first contention of the ld. Consultant, we find that the catalogue placed at Page 8 of the appeal papers itself describes Agglomerators as devices which replace the main fuel filter and combine efficient fuel filtration with water separation and collection. Water is collected in the base, which can be glass or aluminium, and may be drained without dismantling the unit. Sedimenters remove all large droplets of water and solid particles from the fuel and are available with glass, aluminium or plastic bowls. The literature “Introduction to Diesel Fuel Filters” presented in the Court itself indicates that CAV range of filters, agglomerators and sedimenters protect fuel injection equipment by removing the damaging dirt, water and other contaminants that can be present in diesel fuel :\n<\/p>\n
      Filters            Provide efficient fuel filtration\n                       and are easily serviced with the\n                       throw away 7111.296 or long life\n                       7111.796 filter elements.\n    Agglomerators      Provide efficient fuel filtration\n                       together with water separation and\n                       retention. Water is collected in\n                       the base and can be drained\n                       dismantling the unit.\n    Sedimenters        Used as pre-filters, these units remove large\n                       droplets of water and solid particles.\n                       Separated contaminates are collected in\n                       a glass, aluminium or plastic bowl and\n                       can be drained when required without\n                       dismantling the unit.\n \n\nSedimenters and Waterstop:\n \n\n<\/pre>\n
Fuel entering the sedimenter flows over and around the conical section, then upwards towards the centre and out of the unit. During this period of radial flow, water and heavier abrasive particles separate out by gravity and settle into the collecting bowl.\n<\/p>\n
Waterstops separate contaminants in the same way a sedimenters but also incorporate a float and\/or electrical probe to defect the collection of water. The float automatically cuts off the supply of fuel once the water reaches a critical level, while the probe provides an electrical signal to operate a warming device when the unit requires draining.\n<\/p>\n
Filters and Agglomerators:\n<\/p>\n
Fuel from the feed pump enters the top of the filter and flows downwards through the element into the filter base. It then passes up the central tube towards the outlet. Solid particles are retained within the V from of the paper roll element. Fine water particles joined together by passage through the pores of the paper (agglomeration) form droplets of water which settle in the base.\n<\/p>\n
5. In particular it could be seen that the literature describes the manner in which the water is separated from the fuel. In the case of radial flow, water and heavier abrasive particles separate out by gravity and settle into the bowl. Solid particles are retained within the V Form of the paper roll element. Fine water particles joined together by passage through the pores of the paper (agglomeration) form droplets of water which settle in the base.\n<\/p>\n
5.2 It would be obvious therefore that even while it is fitted into ag-glomerator, the basic function of the element is only that of filtration.\n<\/p>\n
6. In that view of the matter, this filter element cannot be placed in a residuary heading like “others”. The function of filtering element is essentially that of filtration. HSN Notes at Page 1182 refer to oil filters for internal combustion engines as being of two main types :\n<\/p>\n
(i) Those containing a filtering element, usually of superimposed layers of felt, metallic guaze, steel wool etc.<\/p>\n
(ii) Those containing permanent magnets or elecromagnets for the extraction of ferrous particles from the oil.\n<\/p>\n
It will be clear from this that extraction of water from the oil by itself cannot take the device out of the category of filtering device.\n<\/p>\n
Short Oxford dictionary refers at Page 751 to Function of Filter as passing a liquid through a filter in order to free it from impurities; any contrivance for freeing liquids from suspended impurities; a mode of freeing water of its larger impurities by means of cord of base filter.\n<\/p>\n
In view of this, we find that filter element placed in the agglomerator functions as filter only.\n<\/p>\n
7. Ld. Consultant also placed considerable emphasis on the fact that these filter elements do not form a part of the IC engine but in fact are placed away from IC engine and in fact outside IC engine. We are afraid this proposition cannot be accepted as determinative of the issue. The Tariff Heading 8421.23 refers to ‘oil’ or petrol filters for internal combustion engines. It does not indicate that such filters should be placed inside the engine. The basic fact remains that these filters filter oil going in the IC engine. These, therefore, can be considered as oil filters for Internal Combustion Engines.\n<\/p>\n
8. Ld. Advocate also fairly cancedes that they are not pressing their claim of time-bar in revenue appeal as he concedes that it was filed in time.\n<\/p>\n
9. In this view of the matter therefore since these are filters and filters are specifically mentioned under 8421.23, we are of the view that the impugned goods cannot be taken away from their legitimate parentage under this subheading and consigned to the orphanage of a residuary sub-heading like “others” under 8421.29.\n<\/p>\n
In the result, for the reasons mentioned hereinbefore, we reject the appeal of M\/s. Bharat Sales Corporation (C\/295\/88-B2) and allow the Revenue Appeal No. C\/2258\/88-B2. The Cross Objection No. 273\/88-B2 in Revenue’s appeal are also disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Bharat Sales Corpn. vs Collector Of Customs on 18 November, 1996 Equivalent citations: 1997 ECR 300 Tri Delhi, 1997 (91) ELT 137 Tri Del ORDER Shiben K. Dhar, Member (T) 1. One appeal of M\/s. Bharat Sales Corporation, Calcutta and the other of Revenue, involving common question of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-241237","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nBharat Sales Corpn. vs Collector Of Customs on 18 November, 1996 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bharat-sales-corpn-vs-collector-of-customs-on-18-november-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bharat Sales Corpn. vs Collector Of Customs on 18 November, 1996 - 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