| Date: |
02-05-1995
|
| Notification No: |
Central Excise Circular No 121/1995
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Regarding clarification of plastic grills used in air conditioners
|
|
Regarding clarification of plastic grills used in air conditioners
Circular
No. 121
dated 2nd May 1995
Certain
doubts have been expressed regarding the appropriate classification of plastic
grills used in air conditioners whether classifiable as an article of plastic
under chapter 39 or as parts of air conditioner under Chapter 84.
2.
The matter relating to classification of parts and accessories of
refrigerating and air conditioning machinery and appliances had earlier been
examined by the Board. The Board by issue of Circular No. 6/86-CX.4 dated
25.09.1986 has issued certain guidelines for determining the classification of
various parts and accessories of refrigerating and air conditioning
machinery and appliances to enable the field formations to eliminate divergence
in the practice of assessments of these products.
3.
The Board has examined the matter in dept. Plastic grills used in air
conditioners are not merely decorative parts, although one of the functions of
the said grill is to enhance the looks of the air conditioner. Grills have
functional utility for deflecting the airflow in the desired direction. They are
identifiable part of an air conditioner and therefore, are more appropriately
classifiable under Chapter 84.15 of central Excise Tariff, 1985.
4.
Field formations may be informed accordingly.
|
|
|