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of <h1>Clarification on Lift Classification: Duty on Parts Under Heading 84.28, Installed Lifts as Immovable Property.</h1> The circular clarifies the classification of lifts under Heading 84.28 of the Central Excise Tariff Act, 1985. It specifies that the heading applies only to lift machinery and not to installed lifts, which are considered immovable property. Duty is chargeable on parts and components when they leave the factory, assessed under Heading 84.28 if they constitute lifts in an unassembled condition or have the essential character of lifts. Otherwise, they fall under Heading 84.31. At the site, duty applies only if assembly results in a distinct, marketable article before installation. Field formations should be informed accordingly.
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