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

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Full Text of the Document

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....ed 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 84. 2. The matter relating to classification of plastic....

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