https://www.taxtmi.com/circulars?id=6992 Chir/plywood scantlings and timber/plywood assemblies for erection of cooling towers are classifiable as sawn or chipped wood under Heading 44.03; glass fibre reinforced plastic grids used in towers are classifiable as builders' ware of plastics under Heading 39.25; cooling towers, which cool process water by contact with atmospheric air rather than by refrigeration or air conditioning processes, fall under Heading 84.19 as products other than refrigerating or air conditioning machinery and attract the applicable ad valorem duty. en-us Mon, 29 Feb 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6992 Chir/plywood scantlings and timber/plywood assemblies for erection of cooling towers are classifiable as sawn or chipped wood under Heading 44.03; glass fibre reinforced plastic grids used in towers are classifiable as builders' ware of plastics under Heading 39.25; cooling towers, which cool process water by contact with atmospheric air rather than by refrigeration or air conditioning processes, fall under Heading 84.19 as products other than refrigerating or air conditioning machinery and attract the applicable ad valorem duty. Circulars Central Excise Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6992