https://www.taxtmi.com/caselaws?id=166962 Liquid chillers used for process cooling were held to fall under Heading 84.18 as refrigerating equipment because their prime function is to produce chilled water for refrigeration and industrial process cooling. Earlier Tribunal rulings on the same classification issue were followed, and the chillers used for injection moulding machines, drying machines and chemical plant were found to perform the same essential function. They were therefore excluded from Heading 84.15 as air-conditioning machines, and the Revenue's challenge failed. en-us Tue, 20 Jul 2004 00:00:00 +0530 Mon, 17 Nov 2014 13:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166962 Liquid chillers used for process cooling were held to fall under Heading 84.18 as refrigerating equipment because their prime function is to produce chilled water for refrigeration and industrial process cooling. Earlier Tribunal rulings on the same classification issue were followed, and the chillers used for injection moulding machines, drying machines and chemical plant were found to perform the same essential function. They were therefore excluded from Heading 84.15 as air-conditioning machines, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166962