Central Excise - Item No. 29A - Classification of parts of components of Compressors for Refrigerating and Air-conditioning Appliances and Machinery, All sorts - Reg. - Central Excise - 2/86

Central Excise - Item No. 29A - Classification of parts of components of Compressors for Refrigerating and Air-conditioning Appliances and Machinery, All sorts - Reg. Circular No. 2/86 Dated 24-1-1986 [From F. No. 145/4/85-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Item No. 29A - Classification of parts of components of Compressors for Refrigerating and Air-conditioning Appliances and Machinery, All sorts - Reg. A question has been raised as to whether components of compressors for refrigerating and air-conditioning appliances and machinery, such as delivery valve, springs, suction valve ring, delivery pipe, discharge valve ring, impellers, are chargeable to additional (C.V.) duty of customs corresponding to Item 29A(3) read with Notification No. 80/62-C.E., dated 24-4-1962. The Audit had in a case objected to the assessment of these parts at nil rate of duty under item 29A(3) of C.E.T. and had pointed out that, while a compressor is a specific part in an air-conditioning appliance/machinery and is identifiable as such, the components/parts of compressors are of general nature and are not classifiable under 29A(3) of C.E.T. 2. The matter was discussed in the Tariff Conference of Collectors of Customs held in September, 1984 at Mangalore and the Conference was of the view that parts of compressors of refrigerating and air-conditioning appliances and machinery would appropriately be covered under Item 29A(3) as these are specific and identifiable parts of compressors. In this context, attention was also drawn to T.A. No. 14/82, dated 19-4-1982 issued by the Board under which it was viewed that the parts which are identifiable as specific parts of refrigerating and air-conditioning appliances machinery would be classifiable under Tariff Item 29A(3) of C.E.T. It was decided that the same principle would be valid with regard to levy of duty in the case of parts of refrigerating and air-conditioning appliances and machinery. 3. The matter has been examined in the Board and it is viewed that so long as components of compressors can be identified to be parts of refrigerating and air-conditioning appliances/machinery, these would be classifiable under T.I. 29A(3) of C.E.T. The Board accordingly agrees with the decision of the Conference that parts of compressors of refrigerating and air-conditioning appliances and machinery would appropriately be covered under Tariff Item 29A(3).