https://www.taxtmi.com/caselaws?id=52052 Heater control lever assembly and panel heater control fitted in vehicles were held not classifiable as air-conditioner parts under Heading 84.15 because their principal function was to regulate and deflect air flow, not to perform the function of the air-conditioning system, and they were also not parts of the blower assembly under Heading 84.14. In the absence of a specific entry covering such air-deflecting goods, the residual Heading 84.79, sub-heading 8479.90, was applied. The penalty under Section 11AC did not survive once the substantive classification demand failed, and the valuation-related amount paid before the show cause notice did not indicate intent to evade duty. en-us Tue, 02 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 14:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52052 Heater control lever assembly and panel heater control fitted in vehicles were held not classifiable as air-conditioner parts under Heading 84.15 because their principal function was to regulate and deflect air flow, not to perform the function of the air-conditioning system, and they were also not parts of the blower assembly under Heading 84.14. In the absence of a specific entry covering such air-deflecting goods, the residual Heading 84.79, sub-heading 8479.90, was applied. The penalty under Section 11AC did not survive once the substantive classification demand failed, and the valuation-related amount paid before the show cause notice did not indicate intent to evade duty. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52052