https://www.taxtmi.com/caselaws?id=472011 Classification of ductless split-system air conditioners with two-ton capacity remains disputed between the tariff item for ductless split systems and the specific entry for split air conditioners of two tonnes and above. Harmonized System Explanatory Notes describe split systems as ductless installations using a separate evaporator for each area. Conflicting coordinate-bench views classified such systems respectively under the ductless-system entry and the capacity-based entry. The classification issue was referred to a Larger Bench for resolution of the conflicting interpretations. en-us Mon, 21 Feb 2022 00:00:00 +0530 Sat, 26 Sep 2026 11:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472011 Classification of ductless split-system air conditioners with two-ton capacity remains disputed between the tariff item for ductless split systems and the specific entry for split air conditioners of two tonnes and above. Harmonized System Explanatory Notes describe split systems as ductless installations using a separate evaporator for each area. Conflicting coordinate-bench views classified such systems respectively under the ductless-system entry and the capacity-based entry. The classification issue was referred to a Larger Bench for resolution of the conflicting interpretations. Case-Laws Customs Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472011