https://www.taxtmi.com/caselaws?id=309843 The authority ruled that spot coolers should be classified under sub-heading 84158290 of the Customs Tariff Act, 1975, as they align with the primary function of air conditioning machines specified in heading 8415. The ruling did not address the applicability of DGFT Notification No. 41/2015-2020, as it falls outside the authority's jurisdiction. Despite differences in functionality and energy consumption, spot coolers were deemed to share the essential characteristics for classification under heading 8415 alongside air conditioners. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sun, 24 Sep 2023 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309843 The authority ruled that spot coolers should be classified under sub-heading 84158290 of the Customs Tariff Act, 1975, as they align with the primary function of air conditioning machines specified in heading 8415. The ruling did not address the applicability of DGFT Notification No. 41/2015-2020, as it falls outside the authority's jurisdiction. Despite differences in functionality and energy consumption, spot coolers were deemed to share the essential characteristics for classification under heading 8415 alongside air conditioners. Case-Laws Customs Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309843