https://www.taxtmi.com/caselaws?id=107511 Electrical control panels supplied with roof-top mounted package air conditioner units were held classifiable under Heading 85.37, because the panels were themselves goods specifically covered by that tariff heading. Note 2(a) to Section XVI required classification in the specific heading, and Note 2(b) could not displace that rule for parts already covered elsewhere in Chapters 84 or 85. Rule 1 of the Interpretative Rules and the HSN Explanatory Notes on electric control boards and panels supported this classification, and the Board's circular also excluded such panels from Heading 84.15. The panels were therefore not to be treated as parts of the air-conditioning package unit, and the classification dispute was decided in favour of the assessee. en-us Thu, 10 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107511 Electrical control panels supplied with roof-top mounted package air conditioner units were held classifiable under Heading 85.37, because the panels were themselves goods specifically covered by that tariff heading. Note 2(a) to Section XVI required classification in the specific heading, and Note 2(b) could not displace that rule for parts already covered elsewhere in Chapters 84 or 85. Rule 1 of the Interpretative Rules and the HSN Explanatory Notes on electric control boards and panels supported this classification, and the Board's circular also excluded such panels from Heading 84.15. The panels were therefore not to be treated as parts of the air-conditioning package unit, and the classification dispute was decided in favour of the assessee. Case-Laws Central Excise Thu, 10 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107511