Classification to be determined on Common parlance/principal purpose/end user test: SC

Thermax Ltd Vs Commissioner of Central Excise (Supreme Court of India)

Conclusion: In present facts of the case, the Hon’ble Supreme Court after taking definition of the particular product in HSN, applying common parlance test, principal purpose test and end user test held that the product in dispute is Modified Vapour Absorption Chillers (MVAC) falling under heading 84.18 of the Schedule to the Central Excise Tariff Act, 1985 and not heat pumps.

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