https://www.taxtmi.com/caselaws?id=249024 Imported heat exchanger assemblies used as condenser and evaporator components of air-conditioning machines were held classifiable under Heading 8415.90 as parts of such machines. Reading the tariff entries with the HSN Explanatory Notes and Note 2(a) to Section XVI, the text of Heading 8419.50 was treated as covering only heat exchanger units not used for domestic purposes. The goods' technical description as heat exchangers did not justify classification under the lower-rate heading when their true character was parts of air-conditioning equipment. The classification under Heading 8415.90 was therefore upheld. en-us Fri, 23 May 2014 00:00:00 +0530 Wed, 02 Jul 2014 12:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249024 Imported heat exchanger assemblies used as condenser and evaporator components of air-conditioning machines were held classifiable under Heading 8415.90 as parts of such machines. Reading the tariff entries with the HSN Explanatory Notes and Note 2(a) to Section XVI, the text of Heading 8419.50 was treated as covering only heat exchanger units not used for domestic purposes. The goods' technical description as heat exchangers did not justify classification under the lower-rate heading when their true character was parts of air-conditioning equipment. The classification under Heading 8415.90 was therefore upheld. Case-Laws Customs Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249024