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of <h1>Plastic, Steel, and Aluminum AC Grills Classification Under Central Excise Tariff Clarified; Follow Heading 84.15 for AC Use.</h1> The circular addresses the classification of plastic, steel, and aluminum grills used in air conditioners under the Central Excise Tariff. It clarifies that grills specifically designed for air conditioners, whether package or split type, should be classified under heading 84.15 if they are primarily used with air conditioning systems. This classification applies to grills that are excisable and dutiable. However, general-purpose grills, not solely used with air conditioning systems, should be classified under their respective chapters based on material composition, such as Chapters 39, 73, or 76. The circular instructs trade and field formations to adhere to these guidelines.
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