https://www.taxtmi.com/caselaws?id=40776 Pencil line filter driers were classified on the basis of their predominant and intended use: the material showed they were used mainly, and in substance exclusively, in refrigerators and air-conditioners to arrest moisture in the cooling line, so they fell within the scope of refrigerating and air-conditioning appliances and machinery. As a result, they were classifiable under Tariff Item No. 29A of the Central Excise Tariff and not under the residuary Tariff Item No. 68. en-us Tue, 12 Feb 1980 00:00:00 +0530 Fri, 14 May 2010 15:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40776 Pencil line filter driers were classified on the basis of their predominant and intended use: the material showed they were used mainly, and in substance exclusively, in refrigerators and air-conditioners to arrest moisture in the cooling line, so they fell within the scope of refrigerating and air-conditioning appliances and machinery. As a result, they were classifiable under Tariff Item No. 29A of the Central Excise Tariff and not under the residuary Tariff Item No. 68. Case-Laws Central Excise Tue, 12 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40776