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

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....l Excise - Classification of Aluminium/ Steel Grills used in air conditioners - Regarding. In DAP No. 128/94, the audit has contended that aluminium and steel grills used in air conditioners are classifiable under Heading 84.15. A doubt has been raised whether these grills are classifiable as an article of aluminium and steel under Chapter 76 and 72 or as part of air conditioner under Chapter 8....

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