https://www.taxtmi.com/highlights?id=87718 CESTAT adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant Flow technology are classifiable under CTH 8415 9000 as 'parts'. The tribunal rejected revenue's contentions and confirmed classification under the specified customs notification, thereby allowing benefit of the classification. Appeal was ultimately allowed, affirming the importer's classification approach and providing clarity on technical classification of complex air conditioning system components. en-us Thu, 24 Apr 2025 10:57:07 +0530 Thu, 24 Apr 2025 10:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87718 CESTAT adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant Flow technology are classifiable under CTH 8415 9000 as 'parts'. The tribunal rejected revenue's contentions and confirmed classification under the specified customs notification, thereby allowing benefit of the classification. Appeal was ultimately allowed, affirming the importer's classification approach and providing clarity on technical classification of complex air conditioning system components. Highlights Customs Thu, 24 Apr 2025 10:57:07 +0530 https://www.taxtmi.com/highlights?id=87718