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‘Fan Coil Unit’ would be covered under the HSN Code 8415 instead 8418 as claimed by the appellant.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The Fan described under 8414 does not at all have any resemblance with a FCU. Bhutoria Refrigeration Private Limited, In Re… [2019] 10 TAXLOK.COM 113 (AAAR-Maharashtra)