https://www.taxtmi.com/caselaws?id=86148 Air handling unit goods manufactured as components for central air-conditioning systems were classifiable as parts of air-conditioning machines under Heading 84.15, not as air or gas compressors, pumps or fans under Heading 84.14. Applying Section Note 2(b) of Section XVI, goods suitable for use solely or principally with a particular machine must be classified with that machine. Because the units were specially designed for principal use in air-conditioning plants and supplied to air-conditioner manufacturers, their proper classification followed the machine with which they were intended to work. The departmental classification under Heading 84.15 was therefore upheld. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86148 Air handling unit goods manufactured as components for central air-conditioning systems were classifiable as parts of air-conditioning machines under Heading 84.15, not as air or gas compressors, pumps or fans under Heading 84.14. Applying Section Note 2(b) of Section XVI, goods suitable for use solely or principally with a particular machine must be classified with that machine. Because the units were specially designed for principal use in air-conditioning plants and supplied to air-conditioner manufacturers, their proper classification followed the machine with which they were intended to work. The departmental classification under Heading 84.15 was therefore upheld. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86148