Commissioner Of Central Excise, Delhi vs Carrier Aircon Ltd

The Supreme Court addressed the classification of chillers manufactured by M/s. Carrier Aircon Limited under the Central Excise Tariff Act, 1985. The Court held that the chillers should be classified under Chapter Heading 84.15 instead of 84.18, as they are integral to central air-conditioning systems, which constitute the primary use of the product. The judgment affirmed the Department's classification based on the predominant use of chillers in air-conditioning applications, thus upholding the show cause notice issued by the Commissioner of Central Excise.