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        Central Excise

        Classification (HSN Code) for 'Chillers'-Interpretation of Tariff (84.18 or 84.19)

        6 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Chillers " fall under Sub-Heading 84.18 and not under 84.19 of the Tariff Act.

         

        COMMISSIONER OF CENTRAL EXCISE, DELHI-III Versus CARRIER AIRCON LTD. - 2005 (5) TMI 69 - SUPREME COURT OF INDIA

         

         

        Tariff classification of chillers confirmed under sub-heading 84.18 rather than 84.19, clarifying applicable excise head. The key operative point is that the term 'chillers' is classifiable under Sub Heading 84.18 of the Tariff Act rather than Sub Heading 84.19, resolving the tariff heading applicable to chillers for central excise classification.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification of chillers confirmed under sub-heading 84.18 rather than 84.19, clarifying applicable excise head.

                              The key operative point is that the term "chillers" is classifiable under Sub Heading 84.18 of the Tariff Act rather than Sub Heading 84.19, resolving the tariff heading applicable to chillers for central excise classification.


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