Classification of evaporative air coolers: treated as miscellaneous mechanical appliances, attracting the applicable excise tariff. Evaporative coolers lack the required temperature-changing elements and only increase humidity; therefore they do not qualify as air conditioning machines and should be classified under the miscellaneous machines tariff provision covering individual-function mechanical appliances. Their component parts not specified elsewhere are similarly classifiable, and such goods attract the standard excise duty applicable to that miscellaneous tariff provision.
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 evaporative air coolers: treated as miscellaneous mechanical appliances, attracting the applicable excise tariff.
Evaporative coolers lack the required temperature-changing elements and only increase humidity; therefore they do not qualify as air conditioning machines and should be classified under the miscellaneous machines tariff provision covering individual-function mechanical appliances. Their component parts not specified elsewhere are similarly classifiable, and such goods attract the standard excise duty applicable to that miscellaneous tariff provision.
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