CMVRF air-conditioning parts classified as air-conditioner components, securing exemption under the customs notification.

Imported indoor units, outdoor units and panel assemblies of a CMVRF air-conditioning system, brought in separately under different bills of entry, were treated as parts rather than as a complete air-conditioning machine. Applying judicial discipline and relying on the appellant's earlier matter, the goods were classified under CTH 84159000 as parts of air-conditioners. As that classification was accepted, the exemption linked to that heading under Notification No. 46/2011-Cus. was held available.

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Issues: Whether the imported indoor units, outdoor units and panel assemblies of the CMVRF air-conditioning system were classifiable as parts of air-conditioners under CTH 84159000 and entitled to exemption under Notification No. 46/2011-Cus.

Analysis: The goods were imported separately over different bills of entry and were not presented as a complete air-conditioning machine at the time of assessment. The classification dispute had already been examined in the appellant's own earlier matter, where it was held that CMVRF goods imported separately as parts could not be treated as a complete unit and were classifiable as parts under heading 84159000. Following that decision on judicial discipline, the imported goods were held to be parts of air-conditioners and the exemption linked to that heading was found available.

Conclusion: The imported goods are classifiable under CTH 84159000 as parts of air-conditioners and the appellant is eligible for the exemption under Notification No. 46/2011-Cus.

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