https://www.taxtmi.com/caselaws?id=47183 Aluminium grills, diffusers and dampers used mainly in ventilation systems, false ceilings, walls and building installations were treated as general-purpose aluminium articles rather than integral or inseparable parts of air-conditioning machines. The classification turned on their true commercial character and actual use, and the factual material, including the prior trade notice and excise findings, supported Chapter 76 instead of Tariff Entry 84.15. A circular directing classification under Tariff Entry 84.15 was considered unsustainable because it ignored the established factual position that the goods were not supplied for use as air-conditioning machine parts. The alternative-remedy objection was not accepted where only a question of law remained. en-us Mon, 29 Sep 2003 00:00:00 +0530 Sat, 06 Jul 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47183 Aluminium grills, diffusers and dampers used mainly in ventilation systems, false ceilings, walls and building installations were treated as general-purpose aluminium articles rather than integral or inseparable parts of air-conditioning machines. The classification turned on their true commercial character and actual use, and the factual material, including the prior trade notice and excise findings, supported Chapter 76 instead of Tariff Entry 84.15. A circular directing classification under Tariff Entry 84.15 was considered unsustainable because it ignored the established factual position that the goods were not supplied for use as air-conditioning machine parts. The alternative-remedy objection was not accepted where only a question of law remained. Case-Laws Central Excise Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47183