https://www.taxtmi.com/caselaws?id=123359 Tailor-made condensers, chillers, intercoolers, oil coolers and heat exchangers used in refrigeration plants are classified by reference to Section XVI notes and the HSN Explanatory Notes. Because the goods were not specifically named under Heading 8419 and were shown to be made for sole or principal use with refrigeration systems, Note 2(b) required classification with refrigerating machinery. End-use arguments did not displace the statutory notes, and the HSN material also supported treating condensers as parts of compression type refrigerators. The goods therefore fall under Heading 8418.90 as parts of refrigerating machinery, not under Heading 8419.90. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 12:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123359 Tailor-made condensers, chillers, intercoolers, oil coolers and heat exchangers used in refrigeration plants are classified by reference to Section XVI notes and the HSN Explanatory Notes. Because the goods were not specifically named under Heading 8419 and were shown to be made for sole or principal use with refrigeration systems, Note 2(b) required classification with refrigerating machinery. End-use arguments did not displace the statutory notes, and the HSN material also supported treating condensers as parts of compression type refrigerators. The goods therefore fall under Heading 8418.90 as parts of refrigerating machinery, not under Heading 8419.90. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123359