https://www.taxtmi.com/circulars?id=6604 End use is not the governing criterion for tariff classification of heat exchangers. Consistent with Section XVI note 2 and HSN Explanatory Notes, heat exchangers are to be treated as articles classifiable under Heading 84.19 rather than as parts of other machinery by reason of attachment or application, and field formations are to apply this classification. en-us Fri, 04 May 1990 00:00:00 +0530 Sat, 04 Jul 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6604 End use is not the governing criterion for tariff classification of heat exchangers. Consistent with Section XVI note 2 and HSN Explanatory Notes, heat exchangers are to be treated as articles classifiable under Heading 84.19 rather than as parts of other machinery by reason of attachment or application, and field formations are to apply this classification. Circulars Central Excise Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6604