https://www.taxtmi.com/caselaws?id=120344 Industrial cooling units operating on refrigeration principles are classifiable under Heading 84.18 as refrigerating appliances and machinery, not under Heading 84.15 as air conditioning machines, where their technical characteristics and the applicable Board circular support that view. The circular states that freezers and freezing equipment function on refrigeration, are essentially refrigerators maintained at sub-zero temperatures, and fall within Heading 84.18. On that basis, a contrary classification under Heading 84.15 is not sustainable, and the tariff classification governs entitlement to the related exemption notification. en-us Wed, 15 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120344 Industrial cooling units operating on refrigeration principles are classifiable under Heading 84.18 as refrigerating appliances and machinery, not under Heading 84.15 as air conditioning machines, where their technical characteristics and the applicable Board circular support that view. The circular states that freezers and freezing equipment function on refrigeration, are essentially refrigerators maintained at sub-zero temperatures, and fall within Heading 84.18. On that basis, a contrary classification under Heading 84.15 is not sustainable, and the tariff classification governs entitlement to the related exemption notification. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120344