Excise

Classification of goods

— Chillers — Assessment period 1-8-1994 to January 1998 — Chillers cleared by the manufacturer as separate elements and not as part of air conditioning machines, held, classifiable under Heading 84.18 and not under Heading 84.15 — Since basic function of chillers was only to chill water, held, they fell outside the purview of Heading 84.15 — The mere fact that 90% of the chillers manufactured by the assessee were being used for commissioning of central air conditioning plants, inconsequential — Even commercial parlance test and the explanatory notes below Heading 84.15 HSN support the said classification, (2006) 5 SCC 596-A

Excise

Classification of goods

— Tests to determine — End use of the product, held, not by itself decisive — There are a number of factors to be taken into consideration — Some of such factors enumerated by way of illustration — Further held, when the goods falls under a specific heading, the end use to which the same is put to cannot determine the classification thereof, (2006) 5 SCC 596-B

Excise

Classification of goods

— Tests to determine — Inter alia, commercial parlance test applied, (2006) 5 SCC 596-C