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of <h1>CEGAT dismisses appeal, classifies evaporative air coolers under Tariff Heading 8479.00.</h1> The appeal was dismissed by CEGAT, New Delhi, as the evaporative air coolers were classified under Tariff Heading 8479.00 per the Board's Circular, rather ... Classification The revenue appeal involved the classification of evaporative air coolers under Tariff Heading 8479.00, not under Heading 84.15 for air conditioning machines. The Board's Circular directed classification under Heading 84.79, making the appeal rejected. (Case: 1997 (10) TMI 174 - CEGAT, NEW DELHI)
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