https://www.taxtmi.com/caselaws?id=53494 A vapour absorption unit was treated as classifiable under Chapter Heading 8418 as refrigerating machinery rather than under Chapter Heading 8415 as air-conditioning equipment. Classification depended on the nature of the machine as cleared, supported by product literature and technical features showing a complete absorption-type heat pump capable of producing chilled water and hot water. The outlet water temperature was held not decisive; for refrigerating machinery, the relevant factor was the temperature of the active cooling element. Earlier rulings on chillers and similar equipment were followed, confirming that use in air-conditioning did not alter classification under Chapter Heading 8418. en-us Mon, 20 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53494 A vapour absorption unit was treated as classifiable under Chapter Heading 8418 as refrigerating machinery rather than under Chapter Heading 8415 as air-conditioning equipment. Classification depended on the nature of the machine as cleared, supported by product literature and technical features showing a complete absorption-type heat pump capable of producing chilled water and hot water. The outlet water temperature was held not decisive; for refrigerating machinery, the relevant factor was the temperature of the active cooling element. Earlier rulings on chillers and similar equipment were followed, confirming that use in air-conditioning did not alter classification under Chapter Heading 8418. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53494