https://www.taxtmi.com/caselaws?id=52045 The Tribunal dismissed the appeal and upheld the decision of the Commissioner (Appeals) in classifying imported copper "U" tubes with brazing rings as tube and pipe fittings under Heading 7412.20, excluding them from classification as parts of air-conditioners under Heading 8415.90. The Tribunal emphasized that the goods were pipe fittings used to connect copper pipes forming condenser coils, falling under Heading 74.12, and should be classified based on the exclusion under Note 2 to Section XV as parts of general use rather than specific to air-conditioners. en-us Fri, 29 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52045 The Tribunal dismissed the appeal and upheld the decision of the Commissioner (Appeals) in classifying imported copper "U" tubes with brazing rings as tube and pipe fittings under Heading 7412.20, excluding them from classification as parts of air-conditioners under Heading 8415.90. The Tribunal emphasized that the goods were pipe fittings used to connect copper pipes forming condenser coils, falling under Heading 74.12, and should be classified based on the exclusion under Note 2 to Section XV as parts of general use rather than specific to air-conditioners. Case-Laws Customs Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52045