https://www.taxtmi.com/caselaws?id=600 Chillers manufactured by the assessee were held classifiable under Chapter Heading 84.18 as refrigerating or freezing equipment, not under Chapter Heading 84.15 as air-conditioning machines or parts. The decisive test was the goods' intrinsic character and primary function: the chillers operated through a refrigerating circuit to produce chilled water or liquid, and that essential character was not altered by later use in air-conditioning or industrial systems. End use by customers could not control classification where a specific tariff entry matched the product's essential nature. Trade parlance also supported treatment as refrigerating equipment, and the Revenue's classification under Heading 84.15 failed. en-us Wed, 05 Jul 2006 00:00:00 +0530 Thu, 18 Sep 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=600 Chillers manufactured by the assessee were held classifiable under Chapter Heading 84.18 as refrigerating or freezing equipment, not under Chapter Heading 84.15 as air-conditioning machines or parts. The decisive test was the goods' intrinsic character and primary function: the chillers operated through a refrigerating circuit to produce chilled water or liquid, and that essential character was not altered by later use in air-conditioning or industrial systems. End use by customers could not control classification where a specific tariff entry matched the product's essential nature. Trade parlance also supported treatment as refrigerating equipment, and the Revenue's classification under Heading 84.15 failed. Case-Laws Central Excise Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=600