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of <h1>Cooling Towers Classification: Timber under Heading 44.03, Plastic Grids under 39.25, Cooling Towers under 84.19, 15% Duty Applies.</h1> The circular addresses the classification and excise duty of materials used in constructing cooling towers. Chir/plywood scantlings and timber/plywood assemblies are classified as sawn or chipped wood under Heading No. 44.03 of the Central Excise Tariff. Glass fibre-reinforced plastic grids, used in cooling towers, fall under Heading No. 39.25 as builders' ware of plastics. Cooling towers, which reduce water temperature through atmospheric air contact, are classified under Heading No. 84.19, distinct from refrigerating or air-conditioning machinery, and are subject to a 15% ad valorem duty as per notification No. 155/86-CE. Pending assessments should be finalized accordingly.
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