https://www.taxtmi.com/caselaws?id=87117 Air handling units composed of fan, coil, damper, filter, water coil and humidification sections were treated as principally used for air-conditioning purposes and, under Note 2(b) to Section XVI, classified as parts of air conditioning machines under Heading 84.15. The Tribunal relied on its earlier view and the HSN Explanatory Notes, which excluded air conditioning units from Heading 73.22, and rejected classification under Heading 73.08. The result was classification under Heading 84.15 in the Central Excise Tariff. en-us Mon, 08 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87117 Air handling units composed of fan, coil, damper, filter, water coil and humidification sections were treated as principally used for air-conditioning purposes and, under Note 2(b) to Section XVI, classified as parts of air conditioning machines under Heading 84.15. The Tribunal relied on its earlier view and the HSN Explanatory Notes, which excluded air conditioning units from Heading 73.22, and rejected classification under Heading 73.08. The result was classification under Heading 84.15 in the Central Excise Tariff. Case-Laws Central Excise Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87117