https://www.taxtmi.com/caselaws?id=91316 A refrigeration system dedicated to cooling a Chevron Baffle and usable only with the main vacuum coating unit was treated as a machinery part or accessory, not as independent refrigerating equipment. Because it had no separate utility apart from the main machine and was sold as an accessory, Heading 84.18 was held inapplicable and the residual classification under Sub-heading 8485.90 was sustained. The revenue challenge failed, and the assessee's tariff classification was upheld. en-us Tue, 05 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 12:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91316 A refrigeration system dedicated to cooling a Chevron Baffle and usable only with the main vacuum coating unit was treated as a machinery part or accessory, not as independent refrigerating equipment. Because it had no separate utility apart from the main machine and was sold as an accessory, Heading 84.18 was held inapplicable and the residual classification under Sub-heading 8485.90 was sustained. The revenue challenge failed, and the assessee's tariff classification was upheld. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91316