Classification of sconce micro refrigerator under refrigerating equipment, not air-conditioning machinery, where fan or blower requirement was not proved.

A sconce micro refrigerator was held not to satisfy Heading 84.15, because air-conditioning machines under that heading require a motor-driven fan or blower together with elements for changing both temperature and humidity. The record did not establish the presence of that fan or blower feature, and the product was instead shown to have compressor, condenser and evaporator components consistent with refrigerating equipment. It was therefore correctly classified under Heading 84.18, in favour of the assessee.

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Issues: Whether the product 'sconce micro refrigerator' was classifiable under Heading 84.15 as an air-conditioning machine or under Heading 84.18 as refrigerating equipment.

Analysis: Heading 84.15 applies to air-conditioning machines comprising a motor-driven fan and elements for changing both temperature and humidity. The record did not show that the product was equipped with a motor-driven fan or blower, and the Revenue did not establish that feature before the Tribunal. The item was found to have compressor, condenser and evaporator components, and the HSN Explanatory Notes support classification under Heading 84.15 only where the specified fan or blower requirement is satisfied together with the other conditions.

Conclusion: The product did not fall under Heading 84.15 and was correctly classified under Heading 84.18. The finding was in favour of the assessee.

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