https://www.taxtmi.com/caselaws?id=387314 Classification depended on the essential function of each product. The air handling unit, used in a central air-conditioning system and fitted with temperature-control elements, was treated as air-conditioning machinery under heading 8415 rather than the residual heading 8414, so it was classified under 8415 90 00. The ventilation unit, having no temperature control and functioning as an air circulator by exhausting old air and drawing in fresh air through filtration, was treated as a fan-related product under chapter 8414, so it was classified under 8414 59 10 instead of 8415 90 00. The ruling applied the specific tariff entry covering the goods' essential function over broader or residual headings. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387314 Classification depended on the essential function of each product. The air handling unit, used in a central air-conditioning system and fitted with temperature-control elements, was treated as air-conditioning machinery under heading 8415 rather than the residual heading 8414, so it was classified under 8415 90 00. The ventilation unit, having no temperature control and functioning as an air circulator by exhausting old air and drawing in fresh air through filtration, was treated as a fan-related product under chapter 8414, so it was classified under 8414 59 10 instead of 8415 90 00. The ruling applied the specific tariff entry covering the goods' essential function over broader or residual headings. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387314