https://www.taxtmi.com/caselaws?id=97776 Liquid chillers are to be classified by their essential function under the tariff scheme, with reference to the HSN Explanatory Notes and the rule that a machine is placed in the heading appropriate to its principal use. The document states that chillers designed to produce chilled water for industrial cooling, including use in central air-conditioning systems, may still fall under the refrigeration heading where their essential function is refrigeration. It further notes that capability for other cooling applications does not alter classification when refrigeration remains dominant, and that Customs and Central Excise Tariffs are treated as pari materia for this purpose. On that basis, liquid chillers were placed under Heading 8418 rather than Heading 8415. en-us Wed, 21 Mar 2001 00:00:00 +0530 Wed, 18 Jan 2012 10:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97776 Liquid chillers are to be classified by their essential function under the tariff scheme, with reference to the HSN Explanatory Notes and the rule that a machine is placed in the heading appropriate to its principal use. The document states that chillers designed to produce chilled water for industrial cooling, including use in central air-conditioning systems, may still fall under the refrigeration heading where their essential function is refrigeration. It further notes that capability for other cooling applications does not alter classification when refrigeration remains dominant, and that Customs and Central Excise Tariffs are treated as pari materia for this purpose. On that basis, liquid chillers were placed under Heading 8418 rather than Heading 8415. Case-Laws Customs Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97776