https://www.taxtmi.com/caselaws?id=96118 Aluminium grills and diffusers made for centralised air-conditioning systems were classified as parts of air-conditioning machinery under Heading 84.15, because their principal function was to guide, distribute and control airflow and they were commercially understood as system components. Classification under Heading 7616.90 as general aluminium articles was rejected since the goods were not mere decorative or general-purpose items. Applying the scheme of Section XVI and the relevant interpretative notes, the contrary duty demand, penalty and interest based on the wrong classification were set aside. en-us Wed, 11 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96118 Aluminium grills and diffusers made for centralised air-conditioning systems were classified as parts of air-conditioning machinery under Heading 84.15, because their principal function was to guide, distribute and control airflow and they were commercially understood as system components. Classification under Heading 7616.90 as general aluminium articles was rejected since the goods were not mere decorative or general-purpose items. Applying the scheme of Section XVI and the relevant interpretative notes, the contrary duty demand, penalty and interest based on the wrong classification were set aside. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96118