Blower, filter, water valve assembly, etc. cannot be classified as parts of automobile air conditioner

Motherson Bergstorm Hvac Solutions Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Blower, Filter, Water Valve Assembly, Control Panel, Module JCBHP and Thermostat are classifiable under CTI 8414 59 30, CTI 8421 39 90, CTI 8481 10 90, CTI 8538 10 90 and CTI 9032 10 10 and cannot be reassessed as parts of air conditioner under CTI 8415 90 00. Accordingly, appeal allowed. Facts- The appellant is engaged in the import, manufacture and sale of parts and accessories of Automobiles Air Conditioning machines. The appellant imported the disputed goods and classifie...