1997 (9) TMI 178 - AT - Central Excise

Summary

The judgment involves the classification of air handling units as part of air conditioning machines. The Tribunal upheld the classification under Heading 84.15 of the Central Excise Tariff, based on previous rulings. The appeals seeking classification under Heading 73.08 were rejected. The decision is in line with previous rulings and the disputed item is classified under Heading 84.15.