https://www.taxtmi.com/caselaws?id=1575 Tariff classification under the Customs Act turned on the description in Chapter headings and the HSN Explanatory Notes: the imported units were held to be air-conditioning machines under Heading 8415, not heat pumps under Heading 8418, because they matched the heading description and were not compression or absorption type heat pumps. As a result, exemption under Notification No. 30/88 was denied since it applied only to heat pumps for specified uses and could not be extended to goods classifiable as air-conditioning machines. Misdeclaration was also upheld because the import documents described the goods as heat pumps to obtain the exemption, supporting confiscation under Section 111(m). The import licence issue was remanded for limited reconsideration. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1575 Tariff classification under the Customs Act turned on the description in Chapter headings and the HSN Explanatory Notes: the imported units were held to be air-conditioning machines under Heading 8415, not heat pumps under Heading 8418, because they matched the heading description and were not compression or absorption type heat pumps. As a result, exemption under Notification No. 30/88 was denied since it applied only to heat pumps for specified uses and could not be extended to goods classifiable as air-conditioning machines. Misdeclaration was also upheld because the import documents described the goods as heat pumps to obtain the exemption, supporting confiscation under Section 111(m). The import licence issue was remanded for limited reconsideration. Case-Laws Customs Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1575