1997 (9) TMI 178

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..... per : Jyoti Balasundaram, Member (J)]. The issue involved in all these three appeals is the classification of air handling units manufactured by the appellants. The goods in question have been found to consist of fan section, coil section, damper, filter section, water coils and humidification section and from the purchase order and sales invoices, etc., the authorities below have seen that t .....

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..... e the entries were Heading 84.14 and 84.15 and the Tribunal had no occasion to consider the plea for classification under Heading 73.08. He points out that HSN Explanatory Notes to Heading 73.22 make it clear that air heaters and hot air distributors are included in Heading 73.22 and submits that since Heading 73.22 also covers distributors which can distribute fresh or conditioned air, the disput .....

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