Classification of air-conditioner grills depends on whether they are principally suitable for use with excisable air conditioning machinery. Grills manufactured solely or principally for use as parts of air conditioning machines merit classification as parts of air conditioning machinery and are classifiable under the tariff heading applicable to such machines; general purpose grills should be classified according to their constituent material under the respective chapters for plastics, steel or aluminium.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of air-conditioner grills depends on whether they are principally suitable for use with excisable air conditioning machinery.
Grills manufactured solely or principally for use as parts of air conditioning machines merit classification as parts of air conditioning machinery and are classifiable under the tariff heading applicable to such machines; general purpose grills should be classified according to their constituent material under the respective chapters for plastics, steel or aluminium.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
