https://www.taxtmi.com/caselaws?id=115089 Imported goods described in the product literature as a modular tube-in-tank ice thermal storage system were treated as a heat exchanger under Heading 8419.50, because the catalogue also described them as a super efficient heat exchanger and the HSN-based interpretation, rival contentions, and Board instructions supported that classification. The challenge that the catalogue did not describe the product as a heat exchanger was rejected as incorrect, and no material was produced to disturb the classification already accepted by the lower authorities. Classification as an air-conditioning machine under Heading 8415.83 was therefore not accepted. en-us Tue, 22 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115089 Imported goods described in the product literature as a modular tube-in-tank ice thermal storage system were treated as a heat exchanger under Heading 8419.50, because the catalogue also described them as a super efficient heat exchanger and the HSN-based interpretation, rival contentions, and Board instructions supported that classification. The challenge that the catalogue did not describe the product as a heat exchanger was rejected as incorrect, and no material was produced to disturb the classification already accepted by the lower authorities. Classification as an air-conditioning machine under Heading 8415.83 was therefore not accepted. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115089