https://www.taxtmi.com/caselaws?id=428910 For tariff classification under the Central Excise Tariff Act, a multifunctional product governed by the HSN must be classified by its principal function and market identity. The product's main role was producing chilled water, while the hot-water output was only incidental; its commercial identity was that of a vapour absorption chiller, not a heat pump. On that basis, it did not fall under Heading 84.18 and could not claim the exemption under Notification No. 155/86-CE. The classification under the refrigerating equipment entry was upheld. en-us Thu, 13 Oct 2022 00:00:00 +0530 Thu, 16 Feb 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428910 For tariff classification under the Central Excise Tariff Act, a multifunctional product governed by the HSN must be classified by its principal function and market identity. The product's main role was producing chilled water, while the hot-water output was only incidental; its commercial identity was that of a vapour absorption chiller, not a heat pump. On that basis, it did not fall under Heading 84.18 and could not claim the exemption under Notification No. 155/86-CE. The classification under the refrigerating equipment entry was upheld. Case-Laws Central Excise Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428910