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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.
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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