https://www.taxtmi.com/caselaws?id=54803 Liquid brine evaporators described as heat pumps were treated as classifiable under Chapter Heading 84.18, because Heading 84.15 applies only to air-conditioning machines equipped with a motor-driven fan or blower and elements for changing both heat and humidity. The Revenue did not establish that the goods contained the components or functions required for Heading 84.15. The objection that the product was actually a lithium bromide absorption system was rejected, as the essential nature of a heat pump does not change with the medium used. Later use with additions or modifications in air-conditioning equipment did not alter classification of the goods as cleared, so the Revenue's challenge failed. en-us Tue, 27 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54803 Liquid brine evaporators described as heat pumps were treated as classifiable under Chapter Heading 84.18, because Heading 84.15 applies only to air-conditioning machines equipped with a motor-driven fan or blower and elements for changing both heat and humidity. The Revenue did not establish that the goods contained the components or functions required for Heading 84.15. The objection that the product was actually a lithium bromide absorption system was rejected, as the essential nature of a heat pump does not change with the medium used. Later use with additions or modifications in air-conditioning equipment did not alter classification of the goods as cleared, so the Revenue's challenge failed. Case-Laws Central Excise Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54803