https://www.taxtmi.com/caselaws?id=93244 Condensers and cooling coils were treated as classifiable under Heading 84.18 rather than Heading 84.19 of the Central Excise Tariff Act, because Heading 84.19 applies only to machinery, plant or laboratory equipment used for treatment of materials by a process involving a change of temperature. The goods in question did not meet that requirement, and the lower appellate view lacked supporting reasons or evidence of exclusive use in air-conditioners. HSN Explanatory Notes also supported classification of condensers functioning as liquifiers, where gas is cooled and liquified, under Heading 84.18. en-us Thu, 30 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93244 Condensers and cooling coils were treated as classifiable under Heading 84.18 rather than Heading 84.19 of the Central Excise Tariff Act, because Heading 84.19 applies only to machinery, plant or laboratory equipment used for treatment of materials by a process involving a change of temperature. The goods in question did not meet that requirement, and the lower appellate view lacked supporting reasons or evidence of exclusive use in air-conditioners. HSN Explanatory Notes also supported classification of condensers functioning as liquifiers, where gas is cooled and liquified, under Heading 84.18. Case-Laws Central Excise Thu, 30 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93244