https://www.taxtmi.com/caselaws?id=54048 Goods must be classified under the specific tariff heading that matches their essential character and description. Aluminium tube fin heat exchangers were classified under Heading 84.19 as heat exchange units, because Note 2(a) to Section XVI and the cited precedent favoured the specific heading over treatment as refrigerator parts. Air filters were classified under Heading 84.21 on the same principle, as earlier rulings treated filters as falling within that heading rather than as parts of refrigerators. The impugned classification orders were set aside and the assessee's claimed tariff classification was accepted with consequential relief. en-us Mon, 07 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54048 Goods must be classified under the specific tariff heading that matches their essential character and description. Aluminium tube fin heat exchangers were classified under Heading 84.19 as heat exchange units, because Note 2(a) to Section XVI and the cited precedent favoured the specific heading over treatment as refrigerator parts. Air filters were classified under Heading 84.21 on the same principle, as earlier rulings treated filters as falling within that heading rather than as parts of refrigerators. The impugned classification orders were set aside and the assessee's claimed tariff classification was accepted with consequential relief. Case-Laws Customs Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54048