TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Heat Exchangers Classified as Complete Units Under Central Excise Tariff Heading 84.19, Not Based on End Use.</h1> A classification issue regarding heat exchangers under the Central Excise Tariff was addressed, focusing on whether they should be classified as complete units under Heading 84.19 or as parts of machines under Headings 84.04 or 85.03. The matter was discussed at the South Zone Tariff-cum-General Conference, where it was decided that heat exchangers should not be classified based on end use but rather under Heading 84.19 as heat exchange units. The Board concurred with this decision, and field formations are to be informed accordingly.
TaxTMI 
TaxTMI 
