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2014 (7) TMI 61 - AT - CustomsClassification of goods - Heat exchangers and air conditioners - Classification claimed by the appellants in respect of these items under Heading 8419.50 whereas Revenue contends it in falling under Heading 8415.90 - Held that:- under the sub-heading 84.19 only those machinery which are other than machinery or plant of a kind used for domestic purposes are included - heat exchanger unit covered under sub-heading 8419.50 can only include a heat exchanger unit which is not used for domestic purposes - goods can be classified under Heading 84.19 is not acceptable as the same are not for purposes other than air-conditioning machinery used for domestic purposes - appellants have described the goods differently as heat exchangers to claim assessment under Heading 8419.50 at a lower rate which is not permissible - Following decision of assessee's own case in [2012 (9) TMI 783 - CESTAT, CHENNAI] - Decided against assessee.
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