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of <h1>Plastic Grills for Air-Conditioners Classified Under Chapter 84.15 as Functional Parts, Not Plastic Articles.</h1> The circular from the Central Board of Excise & Customs addresses the classification of plastic grills used in air-conditioners. There was uncertainty whether these grills should be classified as articles of plastic under Chapter 39 or as parts of air-conditioners under Chapter 84. After thorough examination, it was determined that plastic grills serve a functional purpose by directing airflow and are identifiable parts of air-conditioners. Therefore, they are more appropriately classified under Chapter 84.15 of the Central Excise Tariff, 1985. Field formations are instructed to follow this classification to ensure consistency in assessments.
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