2003 (8) TMI 97

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..... ubes with brazing rings attached to each end, claiming classification of the goods in Heading 7412.20 as tube and pipe fitting as copper. The Custom House was of the view that the goods were nothing other than a part of air-conditioner to be manufactured by the importer and therefore proposed classification in Heading 8415.90, as parts of air-conditioners. The Dy. Commissioner confirmed the classi .....

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..... . 3. Counsel for the respondent in addition to emphasising that the goods conform to the definition contained in Section XV of parts of general use. He further contends that in the absence of evidence to show that the goods are solely or principally for use as parts of air-conditioners, classifiable under Heading 8415.90 cannot be sustained. 4. Note 3 to Section XVI of the tariff in which Chap .....

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..... XVI and would be classified on merits in this case, in Heading 74.12. The explanatory notes to Heading 8415 also make it clear that parts of air-conditioner of Heading 84.15 are to be classified in that heading subject to the general provision regarding classification contained in the general explanatory notes to Section XVI which makes it clear that components of air-conditioning machine present .....

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