Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2006 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 8 - SC - Central ExciseWhether the chillers manufactured by M/ s. Carrier Aircon Limited are classifiable under Chapter Heading 84.18 of the Schedule to the Central Tariff Act or under Chapter Heading 84.15? Held that:- 'Chillers' manufactured by the respondent are cleared as separate elements and not as air- conditioning machine, therefore, for same have to be classified under tariff entry 84.18 as refrigerating or freezing equipments as the basic function of the chillers is to chill the water or liquid. Chillers manufactured by the respondent cannot be classified under heading 84.15 simply because 90% of the chillers manufactured by the respondent were being used in the commissioning of central air-conditioning plant. End use to which the product manufactured is put to, cannot determine the classification of the product when the product manufactured falls under a specific heading. Heading 84.18 covers refrigerators, freezers and other refrigerating or freezing equipment. Accordingly, the chillers in question shall fall under specific heading 84.18 of the Tariff Act. This view is supported by the explanatory notes of H.S.N. below heading 84.15. Chillers in the domestic and international trade parlance are known as refrigerating equipment. The trade identifies chillers as refrigerating machinery on the basis of its function of chilling water using refrigerating circuit. Even by testing it from the commercial parlance test as well the chillers would not be classifiable under Chapter Heading 84.15. Appeal dismissed.
|