Circular No. 227/61/96-CX dated 4/7/96
Subject: Central Excise - Classification of Aluminium/Steel Grills used in
air Conditioners
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 parts of air conditioners 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.l45/5/86-CX (Circular No. 6/86-CX.4) dated 25.09.1986
stands modified, to the above extent.
Sd/-
(S.C.Bhatia)
Under Secretary to the Govt. of India
F.No.l4l/l/96-CX.4Presented by eximkey.com