Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR  

In re FSP Technologies (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application filed under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the customs tariff classification of imported filter cartridges used as replacement cartridges for filtering or purifying machinery for liquids or gases. The applicant imports and supplies fully assembled filter cartridges that are used as replaceable components in filtration systems across industries such as water treatment, gas purification, chemical processing, steam filtration and pharmaceu...