https://www.taxtmi.com/caselaws?id=2163 The Supreme Court concluded that the hot air generator manufactured by the assessee should be classified as "air heaters" under Heading 73.22 of the Central Excise Tariff Act, 1985. The Court emphasized that resorting to the HSN Explanatory Note was unnecessary as the explicit reference to air heaters in Heading 73.22 left no ambiguity. The appeals challenging the classification were dismissed with no order as to costs. en-us Wed, 12 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2163 The Supreme Court concluded that the hot air generator manufactured by the assessee should be classified as "air heaters" under Heading 73.22 of the Central Excise Tariff Act, 1985. The Court emphasized that resorting to the HSN Explanatory Note was unnecessary as the explicit reference to air heaters in Heading 73.22 left no ambiguity. The appeals challenging the classification were dismissed with no order as to costs. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2163