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

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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

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

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