Central Excise - Classification of Plastic/Steel/Aluminium Grills used in air conditioners - Regarding.

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..... n air conditioners was earlier examined by the Board and by issue of circular No.121/32/95 dated 2.5.1995 it was clarified that plastic grills used in air conditioners are identifiable parts of air conditioners and are more appropriately classifiable under heading 84.15 of Central Excise Tariff. The same ratio was made applicable to steel and aluminium grills used in air conditioners vide circular .....

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..... ufactured for multi-purpose use. If the grills manufactured are suitable for use solely or principally with an air conditioning machine/system which is held excisable and dutiable under Chapter heading 84.15, then such grills also will merit classification under chapter heading 84.15 and chargeable to duty accordingly. However, the general purpose grills would merit classification under the respec .....

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