2014 (7) TMI 61

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....rd both sides and perused the records. 2. The appellants filed Bill of Entry Nos. 1108 & 1110 both dated 15.3.2001 for imports of parts of air-conditioner including some parts declared as heat exchangers by classifying under Heading 8419.50 of Customs Tariff Act. The adjudicating authority ordered that the goods declared as heat exchangers would be classifiable as parts of air-conditioner falli....

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....Notes to the HSN for Partsappearing under Heading 8415.90 clarifies that if presented as separate elements, the components of air-conditioning machines would get classified in accordance with the provisions of Note (2)(a) to Section XVI under Headings 84.14, 84.18, 84.19 etc. This Explanatory Note has to be read harmoniously with the legal text of Heading 84.19 which makes it amply clear that unde....

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....ther, we also find that though the relevant technical documents including drawings describe the impugned goods as condenser assembly and evaporator assembly, the appellants have described the goods differently as heat exchangers to claim assessment under Heading 8419.50 at a lower rate which is not permissible. Accordingly, we find no justification whatsoever to interfere with the detailed order r....