https://www.taxtmi.com/caselaws?id=74531 Thermoelectric food preservers operating on the Peltier effect were treated as refrigerating appliances under Item 29A of the Central Excise Tariff because tariff classification turns on function, not the conventional refrigeration mechanism used. The absence of a compressor, condenser, coils, circulating refrigerant, or freezer was not decisive, since the device still removed heat from an enclosed space to cool or preserve contents. Limited cooling capacity was also sufficient, as the appliance performed a refrigeration-related role. On that basis, thermoelectric food chillers were held classifiable as refrigerating appliances. en-us Tue, 24 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74531 Thermoelectric food preservers operating on the Peltier effect were treated as refrigerating appliances under Item 29A of the Central Excise Tariff because tariff classification turns on function, not the conventional refrigeration mechanism used. The absence of a compressor, condenser, coils, circulating refrigerant, or freezer was not decisive, since the device still removed heat from an enclosed space to cool or preserve contents. Limited cooling capacity was also sufficient, as the appliance performed a refrigeration-related role. On that basis, thermoelectric food chillers were held classifiable as refrigerating appliances. Case-Laws Central Excise Tue, 24 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74531