Air-conditioner parts classification upheld where trade notice supported Heading 3926.90 over a contrary Revenue claim.

Plastic grills for air-conditioners were examined for tariff classification under the Central Excise Tariff Act, 1985, with the dispute centring on whether they fell under Heading 3926.90 or Chapter Heading 84.15. The Tribunal applied an earlier classification ruling on similar goods and gave effect to the trade notice governing parts and accessories of air-conditioners. On that basis, it held that the Revenue could not sustain a contrary classification under Chapter Heading 84.15. The assessee's classification was upheld and the Revenue's appeal failed.

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Issues: Whether plastic grills for air-conditioners were correctly classified under Heading 3926.90 or under Chapter Heading 84.15, and whether the Revenue could seek a classification contrary to the applicable trade notice.

Analysis: The dispute turned on classification of the goods under the Central Excise Tariff Act, 1985. The Tribunal noted that an earlier decision had dealt with a similar classification controversy and had declined the Revenue's claim in the light of a trade notice specifying the relevant treatment of parts and accessories of air-conditioners. Applying the same reasoning, the Tribunal found no merit in the Revenue's attempt to classify the goods under Chapter Heading 84.15 when the trade notice supported the assessee's stand.

Conclusion: The classification adopted in favour of the assessee was upheld and the Revenue's appeal failed.

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