https://www.taxtmi.com/caselaws?id=95604 Plastic grills for air-conditioners were examined for tariff classification under the Central Excise Tariff Act, 1985, with the dispute centring on whether they fell under Heading 3926.90 or Chapter Heading 84.15. The Tribunal applied an earlier classification ruling on similar goods and gave effect to the trade notice governing parts and accessories of air-conditioners. On that basis, it held that the Revenue could not sustain a contrary classification under Chapter Heading 84.15. The assessee's classification was upheld and the Revenue's appeal failed. en-us Wed, 15 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95604 Plastic grills for air-conditioners were examined for tariff classification under the Central Excise Tariff Act, 1985, with the dispute centring on whether they fell under Heading 3926.90 or Chapter Heading 84.15. The Tribunal applied an earlier classification ruling on similar goods and gave effect to the trade notice governing parts and accessories of air-conditioners. On that basis, it held that the Revenue could not sustain a contrary classification under Chapter Heading 84.15. The assessee's classification was upheld and the Revenue's appeal failed. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95604