https://www.taxtmi.com/caselaws?id=89886 Identifiable components of an air handling unit used solely or principally with air conditioning machinery were held classifiable under Heading 84.15 by application of Note 2(b) to Section XVI. The Tribunal treated the main section, coil section and filter section as parts of the air handling unit, and therefore as parts of the air conditioning machine rather than goods falling under Heading 7308.90 or 7322. The classification adopted by the department was upheld, as the disputed items were recognised as specific machinery parts and not as separate articles under the competing headings. en-us Tue, 06 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89886 Identifiable components of an air handling unit used solely or principally with air conditioning machinery were held classifiable under Heading 84.15 by application of Note 2(b) to Section XVI. The Tribunal treated the main section, coil section and filter section as parts of the air handling unit, and therefore as parts of the air conditioning machine rather than goods falling under Heading 7308.90 or 7322. The classification adopted by the department was upheld, as the disputed items were recognised as specific machinery parts and not as separate articles under the competing headings. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89886