https://www.taxtmi.com/caselaws?id=33311 Tariff classification of modified vapour absorption chillers turned on principal purpose and actual end-use; because the units were used to produce chilled water for cooling applications, they were treated as refrigerating equipment under Heading 8418.10 rather than as parts of air-conditioning machinery under sub-heading 8418.90. Lithium bromide was held not includible in assessable value because, although essential for operation, it remained a distinct bought-out item and did not become part of the machine. The abatement claim under Section 4(4)(d)(ii) depended on proof that the realised price was cum-duty, so the issue was remanded for fresh verification of the records. en-us Thu, 22 Jan 2009 00:00:00 +0530 Sun, 03 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33311 Tariff classification of modified vapour absorption chillers turned on principal purpose and actual end-use; because the units were used to produce chilled water for cooling applications, they were treated as refrigerating equipment under Heading 8418.10 rather than as parts of air-conditioning machinery under sub-heading 8418.90. Lithium bromide was held not includible in assessable value because, although essential for operation, it remained a distinct bought-out item and did not become part of the machine. The abatement claim under Section 4(4)(d)(ii) depended on proof that the realised price was cum-duty, so the issue was remanded for fresh verification of the records. Case-Laws Central Excise Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33311