https://www.taxtmi.com/caselaws?id=86826 Air washers were held not classifiable as articles of plastic under Chapter 39 merely because their body was plastic, since the remaining components were not plastic and the goods were essentially air coolers of large capacity. They were also rejected as air-conditioning machines under Heading 84.15 because they did not answer that tariff description in the relevant sense. The appropriate classification was Heading 84.79 for machines having individual functions not elsewhere specified, with consequential relief granted to the assessee. en-us Fri, 06 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86826 Air washers were held not classifiable as articles of plastic under Chapter 39 merely because their body was plastic, since the remaining components were not plastic and the goods were essentially air coolers of large capacity. They were also rejected as air-conditioning machines under Heading 84.15 because they did not answer that tariff description in the relevant sense. The appropriate classification was Heading 84.79 for machines having individual functions not elsewhere specified, with consequential relief granted to the assessee. Case-Laws Central Excise Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86826