| Date: |
04-07-1996
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| Notification No: |
Central Excise Circular No 227/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding central excise classification of aluminium/ steel grills used in air conditioners
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Regarding central excise classification of aluminium/ steel grills used
in air conditioners
Circular
No. 227
dated 4th July 1996
In
DAP No. 128/94, the audit has contended that aluminium and steel grills used in
air conditioners are classifiable under Heading 84.15. A doubt has been raised
whether these grills are classifiable as an article of aluminium and steel under
Chapter 76 and 72 or as part of air conditioner under Chapter 84.
2.
The matter relating to classification of plastic grills used in air
conditioners has earlier been examined by the Board. The Board by issue of
circular No. 121/32/95 dated 2.05.1995 has clarified that plastic grills are
identifiable parts of air conditioners and are more appropriately
classifiable under Chapter 84.15 of Central Excise Tariff Act. 1985.
3.
It is hereby further clarified that the ratio of Board's Circular No.
121/32/95-CX dated 2.05.1995 will equally apply in aluminium and steel grills
used in air conditioner and these will also be classifiable under Chapter 84.15
of Central Excise Tariff Act, 1985.
4.
The Board's earlier F.No. 145/5/86-CX (Circular No. 6/86-CX.4) dated
25.09. 1986 stands, modified to the above extent.
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