https://www.taxtmi.com/caselaws?id=54223 Fabricated ducts made from G.I. sheets and used in HVAC systems were treated as part of the ventilation and air-conditioning system, so they were classifiable under sub-heading 7308.50 of the Central Excise Tariff rather than as hollow profiles under sub-heading 7304.10. The Tribunal applied earlier decisions on similar ducts and held that the classification under the HVAC-related heading, carrying NIL duty, prevailed; accordingly, the duty demand was unsustainable and the appeal was allowed with consequential relief. en-us Thu, 12 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54223 Fabricated ducts made from G.I. sheets and used in HVAC systems were treated as part of the ventilation and air-conditioning system, so they were classifiable under sub-heading 7308.50 of the Central Excise Tariff rather than as hollow profiles under sub-heading 7304.10. The Tribunal applied earlier decisions on similar ducts and held that the classification under the HVAC-related heading, carrying NIL duty, prevailed; accordingly, the duty demand was unsustainable and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54223