Toshiba Multi-Split AC Units Classified as Parts Under CTH 8415 9000, Affirming Technical Interpretation of Complex HVAC Components

CESTAT adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant Flow technology are classifiable under CTH 8415 9000 as 'parts'. The tribunal rejected revenue's contentions and confirmed classification under the specified customs notification, thereby allowing benefit of the classification. Appeal was ultimately allowed, affirming the importer's classification approach and providing clarity on technical classification of complex air conditioning system components. .....

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