AAR: Classifies Air Handling Units under HSN 8415 9000 and Air Ventilators under HSN 8414 5910

Karnataka AAR classifies Air Handling Units under HSN 8415 9000 and Air Ventilators under HSN 8414 5910; Notes that Air Handling Unit is used in Central Air Conditioning System  having temperature control falling under HSN 8415 as it relates to Air Conditioning machines comprising of motor driven and elements for changing the temperature; Since there is specific entry, said goods are not classifiable under a general entry 8414 8090; Finds that Ventilation Unit has a pre-...