https://www.taxtmi.com/caselaws?id=113127 Mild steel outer casings or frames of air-conditioners were treated as articles classifiable on their own merits rather than as air-conditioner parts. A trade notice concerning parts and accessories of air-conditioners specifically directed that iron or steel frames be classified on merits, and that guidance was applied to reject classification under Heading 8415. The goods were therefore classifiable under Heading 7326, and the classification adopted in the impugned order was sustained, leaving the Revenue without relief. en-us Mon, 22 Nov 1999 00:00:00 +0530 Thu, 03 May 2012 18:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113127 Mild steel outer casings or frames of air-conditioners were treated as articles classifiable on their own merits rather than as air-conditioner parts. A trade notice concerning parts and accessories of air-conditioners specifically directed that iron or steel frames be classified on merits, and that guidance was applied to reject classification under Heading 8415. The goods were therefore classifiable under Heading 7326, and the classification adopted in the impugned order was sustained, leaving the Revenue without relief. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113127