https://www.taxtmi.com/caselaws?id=95448 Oil/water cooling and chilling units were treated as accessories or adjuncts to main machinery because the technical material showed that cooling was only a subsidiary function and the units had no independent function of their own. Chapter Note 2(e) to Chapter 84 excluded such machines from Heading 8419 where any temperature change was merely incidental to mechanical operations. The classification adopted by the lower authorities was upheld, and the goods were not classifiable under Heading 8419. en-us Mon, 29 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95448 Oil/water cooling and chilling units were treated as accessories or adjuncts to main machinery because the technical material showed that cooling was only a subsidiary function and the units had no independent function of their own. Chapter Note 2(e) to Chapter 84 excluded such machines from Heading 8419 where any temperature change was merely incidental to mechanical operations. The classification adopted by the lower authorities was upheld, and the goods were not classifiable under Heading 8419. Case-Laws Central Excise Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95448