Central Excise - Classification of Chir/Plywood Scantilings timber plywood of assembly used in errection and commission of towers, glass fibres reinforced plastic goods and cooling towers - Regarding

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....and commission of towers, glass fibres reinforced plastic goods and cooling towers - Regarding Circular No. 5/88 Dated 29-2-1988 [From F. No. 145/4/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Chir/Plywood Scantilings timber plywood of assembly used in errection and commission of towers, glass f....

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....assifiable under Chapter 84 as 'parts of cooling towers'. However, as per HSN Explanatory notes for 'general content' of Section XVI (page 1130), goods covered more specifically in other Sections are excluded from the scope of Section XVI of the HSN. Therefore, if any item is more specifically covered in Chapter 44 it is then excluded from Chapter 84. As per HSN Explanatory Notes (page 622) Sawn, ....

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.... of roofs and fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of building, for example, knobs, brackets, tacel rail, switch plates and other protective plates. Since the plastic grids are used in cooling towers at site, it may be classified under heading No. 39.25 of Central Excise Tariff as builders, ware of plastics. 3. As r....

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....closed places. The mahines may also comprise elements for the purification of air (page 1164). It has been reported that cooling towers are used only to bring down the temperature of incoming process water' through thermodynamic process, to near-atmospheric temperature. In this process, the hot water loses temperature to the atmospheric air which is cycled in direct or indirect contact with warmer....