Fan Coil Units (FCUs) classified under HSN Code 8415 for tax purposes, not under headings 8418 or 8414.

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....Classification of goods - rate of tax - Fan Coil Unit consists of 3 basic components namely fan motor, heat exchanger coils and PCB - FCUs are used in the air conditioning unit and not in refrigerating unit hence cannot be covered under heading 8418 - further Fan described under 8414 do not at all have any resemblance with a FCU - would be covered under the HSN Code 8415 as air conditioning machines....