COMMNR. 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 is the primary use of the product. The judgment emphasized the importance of end-use in classification under the Tariff Act, affirming the Revenue's stance against the respondent's classification.