Central Excise - Classification of Plastic/Steel/Aluminium Grills used in air conditioners - Regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was earlier examined by the Board and by issue of circular No.121/32/95 dated 2.5.1995 it was clarified that plastic grills used in air conditioners are identifiable parts of air conditioners and are more appropriately classifiable under heading 84.15 of Central Excise Tariff. The same ratio was made applicable to steel and aluminium grills used in air conditioners vide circular No.227/61/96 date....