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of <h1>Compressor Parts Classified Under Central Excise Tariff Item 29A(3) Confirmed for Duty Applicability by Board Decision.</h1> The circular addresses the classification of parts of compressors used in refrigerating and air-conditioning appliances and machinery under Central Excise Tariff Item 29A(3). A query was raised about whether components like delivery valves and impellers are subject to additional customs duty. An audit objected to their assessment at a nil duty rate, arguing these parts are general and not classifiable under Item 29A(3). However, a Tariff Conference concluded that these parts are specific and identifiable, thus falling under Item 29A(3). The Board concurs with this decision, affirming the classification and duty applicability.
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