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    <title>Dispute Over Import Classification of Air Conditioner Parts as &quot;Ventilating and Recycling Hoods&quot; Lacks Supporting Evidence.</title>
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    <description>Classification of goods - import of parts of Room Air Conditioners - sub-assembly of air conditioners to which the appellant/assessee is claiming to be “ventilating and recycling hood” is incorrect and supported by no catalogue literature or any authoritative book. - AT</description>
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      <description>Classification of goods - import of parts of Room Air Conditioners - sub-assembly of air conditioners to which the appellant/assessee is claiming to be “ventilating and recycling hood” is incorrect and supported by no catalogue literature or any authoritative book. - AT</description>
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