https://www.taxtmi.com/caselaws?id=383810 The AAR upheld the classification of Fan Coil Units (FCUs) under HSN Code 8415, considering them integral to air conditioning systems rather than refrigerating equipment. The appellant's arguments for classification under HSN Code 8418 were rejected, emphasizing the functionality of FCUs in controlling temperature and humidity. The AAR's decision was supported by interpretations of relevant tariff headings and technical descriptions of FCU components. The appeal was dismissed, affirming the original classification of FCUs under HSN Code 8415. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383810 The AAR upheld the classification of Fan Coil Units (FCUs) under HSN Code 8415, considering them integral to air conditioning systems rather than refrigerating equipment. The appellant's arguments for classification under HSN Code 8418 were rejected, emphasizing the functionality of FCUs in controlling temperature and humidity. The AAR's decision was supported by interpretations of relevant tariff headings and technical descriptions of FCU components. The appeal was dismissed, affirming the original classification of FCUs under HSN Code 8415. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383810