https://www.taxtmi.com/caselaws?id=126537 A guest room central system with a temperature control feature was examined for classification between Chapter Heading 85.37 and Chapter Heading 90.32, with a prima facie view that attachment of a thermostat made temperature control its principal function and supported classification under Chapter Heading 90.32. The limitation plea was also found, prima facie, not sustainable at the stay stage in light of the reasoning in the impugned order. As a result, further pre-deposit of duty was directed and recovery of the remaining demand was stayed pending disposal of the appeal. en-us Tue, 14 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 18:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126537 A guest room central system with a temperature control feature was examined for classification between Chapter Heading 85.37 and Chapter Heading 90.32, with a prima facie view that attachment of a thermostat made temperature control its principal function and supported classification under Chapter Heading 90.32. The limitation plea was also found, prima facie, not sustainable at the stay stage in light of the reasoning in the impugned order. As a result, further pre-deposit of duty was directed and recovery of the remaining demand was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126537