https://www.taxtmi.com/caselaws?id=33503 Condensing units of split air-conditioners cleared as such were not treated as complete air-conditioning machines for special excise duty. The Tribunal noted that central excise classification depends on the character of the manufactured goods as cleared from the assessee's premises, not on later use or buyer identification. It also read Chapter Heading 84.15 as covering air-conditioning machines with a motor-driven fan and elements for changing temperature and humidity, which these goods lacked. As the department's material did not displace the statutory description or establish mis-declaration, the demand was held unsustainable. en-us Thu, 07 Feb 2008 00:00:00 +0530 Wed, 20 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33503 Condensing units of split air-conditioners cleared as such were not treated as complete air-conditioning machines for special excise duty. The Tribunal noted that central excise classification depends on the character of the manufactured goods as cleared from the assessee's premises, not on later use or buyer identification. It also read Chapter Heading 84.15 as covering air-conditioning machines with a motor-driven fan and elements for changing temperature and humidity, which these goods lacked. As the department's material did not displace the statutory description or establish mis-declaration, the demand was held unsustainable. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33503