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of <h1>India's Supreme Court Rules 'Chillers' Classified Under Tariff Act Sub-Heading 84.18, Impacting Excise Duties for Carrier Aircon.</h1> The Supreme Court of India ruled that 'Chillers' should be classified under Sub-Heading 84.18 of the Tariff Act, rather than 84.19. This decision was made in the case between the Commissioner of Central Excise, Delhi-III, and Carrier Aircon Ltd. The classification under 84.18 pertains specifically to the nature and function of chillers as recognized by the court, impacting their tariff categorization and associated excise duties.
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