https://www.taxtmi.com/highlights?id=54907 Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation, with emphasis on hierarchical elimination of non-conformity, precluded classification of the impugned goods under the general residuary description when conformity with the specific is not established as incorrect - the impugned goods are classifiable under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975. - AT en-us Fri, 25 Sep 2020 09:51:46 +0530 Fri, 25 Sep 2020 09:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54907 Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation, with emphasis on hierarchical elimination of non-conformity, precluded classification of the impugned goods under the general residuary description when conformity with the specific is not established as incorrect - the impugned goods are classifiable under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975. - AT Highlights Customs Fri, 25 Sep 2020 09:51:46 +0530 https://www.taxtmi.com/highlights?id=54907