9911796707
TMI Blog2001 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... e desirable to reproduce the headings under consideration. "73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron and steel; air heaters and hot air distributors which can also distribute fresh or conditioned air, not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron and steel. 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it can be classified under Heading 73.22. What is classifiable under Heading 73.22 is an air heater or hot air distributor which can also (emphasis ours) distribute fresh or conditioned air. According to us this phrase covers both those air heaters and air distributors which do not distribute fresh or conditioned air as well as those air heaters and air distributors which can also distribute fresh or conditioned air. Therefore the air heater or hot air heater which cannot distribute fresh or conditioned air will not be excluded from classification under this heading. 6. We will next go on to consider the Explanatory Notes. The notes to Heading 73.22 while describing air heaters, say "These self-contained heaters, fixed or mobile, consis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on XVII." 8. We must also note that the Explanatory Notes do not make it mandatory or a pre-condition for classification of heaters under that heading the heaters must necessarily have a heat exchanger or an exhaust flue. 9. It is thus clear that such products would be classified either under Heading 73.22 or 84.19. It is in this context we must consider the specific exclusion from Heading 84.19 of goods which would otherwise be classifiable under Heading 73.22. That exclusion in our view makes it clear that the air heater of the kind we are considering, which does not appear to be specially designed as a drying plant of the kind referred to in the notice under Heading 84.19 would be classifiable under Heading 73.22. The other contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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