https://www.taxtmi.com/caselaws?id=92490 Classification of components used in humidifiers and dehumidifiers depended on whether they were parts of machines under Heading 8479 or fall under other tariff headings such as 7308, 8421 and 8483. Approved classification lists had accepted most items under Heading 8479, and departmental circulars and later Board instructions were cited as supporting treatment of such goods as parts. In view of the existing approvals and the revised administrative position, the classification was not finally determined on merits and the matter was remanded to the Assistant Commissioner for fresh adjudication after hearing the appellants. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 10:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92490 Classification of components used in humidifiers and dehumidifiers depended on whether they were parts of machines under Heading 8479 or fall under other tariff headings such as 7308, 8421 and 8483. Approved classification lists had accepted most items under Heading 8479, and departmental circulars and later Board instructions were cited as supporting treatment of such goods as parts. In view of the existing approvals and the revised administrative position, the classification was not finally determined on merits and the matter was remanded to the Assistant Commissioner for fresh adjudication after hearing the appellants. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92490