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Classification of air-conditioner grills confirmed as components of the appliance, taxable under Chapter 84.15 of the tariff. Aluminium and steel grills used in air conditioners are to be treated as identifiable parts of the appliance and classifiable under Chapter 84.15 of the Central Excise Tariff Act, 1985; the Board's earlier circular on plastic grills applies equally, and the prior instruction F.No.145/5/86-CX is modified to that extent.
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Classification of air-conditioner grills confirmed as components of the appliance, taxable under Chapter 84.15 of the tariff.
Aluminium and steel grills used in air conditioners are to be treated as identifiable parts of the appliance and classifiable under Chapter 84.15 of the Central Excise Tariff Act, 1985; the Board's earlier circular on plastic grills applies equally, and the prior instruction F.No.145/5/86-CX is modified to that extent.
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