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.4

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