https://www.taxtmi.com/caselaws?id=117121 A sconce micro refrigerator was held not to satisfy Heading 84.15, because air-conditioning machines under that heading require a motor-driven fan or blower together with elements for changing both temperature and humidity. The record did not establish the presence of that fan or blower feature, and the product was instead shown to have compressor, condenser and evaporator components consistent with refrigerating equipment. It was therefore correctly classified under Heading 84.18, in favour of the assessee. en-us Tue, 11 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117121 A sconce micro refrigerator was held not to satisfy Heading 84.15, because air-conditioning machines under that heading require a motor-driven fan or blower together with elements for changing both temperature and humidity. The record did not establish the presence of that fan or blower feature, and the product was instead shown to have compressor, condenser and evaporator components consistent with refrigerating equipment. It was therefore correctly classified under Heading 84.18, in favour of the assessee. Case-Laws Central Excise Tue, 11 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117121