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TMI Blog2022 (6) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... ir conditioner, i.e., reducing the temperature of the air by sending it across a closed-loop coil which contains a refrigerant. In this system, the air also gets dehumidified as it gets cooler. Therefore, spot coolers cool and dehumidify their immediate surroundings. The impugned goods are fitted with a motor-driven fan/blower and a unit that changes both the temperature and, by condensation, the humidity of the air. As per HSN notes, these machines may be in the form of single units encompassing all the required elements or they may be in the form of split systems which operate when connected together. In the present case, the impugned apparatus is in the form of a single portable unit. Therefore, the goods appear to be classifiable under heading 8415. The essential conditions to be satisfied by the goods for classification under heading 8415 which the impugned devices satisfy. Therefore, the goods under consideration do not merit classification under sub-heading 84186990. In regards to DGFT Notification No. 41/2015- 2020, dated 15th October 2020. it is to be noted that the said notification pertains to foreign trade policy and specifically to the import policy of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spot coolers take the hot air, continuously cool at the individual spots, and release hot exhaust in the same room. On the other hand, air conditioners make use of a complex system which cools the temperature of a closed environment. Not only do air conditioners cool the air, but they can also produce heat in cold weather and act as a dehumidifier when needed. The applicant submitted the comparison chart highlighting the difference between spot coolers and air conditioners as below: - Spot Cooler Air Conditioner It just cools down the air It can cool down as well as heat up the air It is portable and easy to transfer from one place to another It is really big and heavy in size and has to be installed on the wall in a window They work on lesser energy as they are not very powerful They are very powerful machines and require a lot of energy to function properly These are suitable for any spot These are restricted to closed rooms. It throws cooled air around 6C-12C less than am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s heat up through a flexible tube usually connected to a ceiling vent or pointed out of a window or door. Condensation from the cooling and dehumidifying process collects in a container. In respect of spot coolers, the applicant has submitted the product catalogue of M/s. Suiden Co. Ltd., Japan. The said company website, https://www.suiden.com/pdf/English_Catalogue.pdf, was referred to understand the working mechanism of these goods. The schematics in respect of the mechanism of spot cooler and mechanism of airflow, as specified in the product catalogue, are reproduced below: - From the above, it is established that the spot coolers are compressor-based refrigeration systems. The basic principle is similar to that used in a car or a household air conditioner, i.e., reducing the temperature of the air by sending it across a closed-loop coil which contains a refrigerant. In this system, the air also gets dehumidified as it gets cooler. Therefore, spot coolers cool and dehumidify their immediate surroundings. 6. Chapter 84, which covers types of machinery and mechanical appliances is the relevant chapter for the spot coolers. As per the applicant, these goods merit classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temperature and, by condensation, the humidity of the air. These air conditioning machines cool and dry (by condensation of water vapour on a cold coil) the air of the room in which they are installed or if they have an outside air intake (damper), a mixture of fresh air and room air. They are generally provided with drip pans to catch the condensate... This heading also covers apparatus which, although not fitted with a device for separately regulating the humidity of the air, change the humidity by condensation. . The apparatus under consideration fulfils the above-mentioned conditions. The impugned goods are fitted with a motor-driven fan/blower and a unit that changes both the temperature and, by condensation, the humidity of the air. As per HSN notes, these machines may be in the form of single units encompassing all the required elements or they may be in the form of split systems which operate when connected together. In the present case, the impugned apparatus is in the form of a single portable unit. Therefore, the goods appear to be classifiable under heading 8415. 6.2 The 3rd single-dash of heading 8415 covers devices other than of a kind designed to be fixed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in the case of certain marine types, of water. However, the impugned devices are not designed to maintain a fixed temperature well below 0 C in a closed chamber. They are portable air conditioning units for cooling and dehumidifying their immediate surrounding. As per the explanatory notes to heading 8418, air conditioning machines incorporating a refrigerator unit or a refrigerator unit evaporator (heading 84.15) are excluded from the heading 8418. Therefore, the goods under consideration are excluded from heading 8418, owing to explanatory notes to heading 8418. In respect of the comparison of spot coolers with air conditioners, as specified in Table 1 by the applicant, it is observed that the differentiating factors mentioned in the table do not disqualify the impugned devices from the purview of heading 8415. Spot coolers and air conditioners may have some operational differences, however, they have the same functionality, i.e., to modify the temperature and humidity of the surroundings. The essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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