AC Parts Classification: Fujitsu General Ruling

In re Fujitsu General (India) Private Limited (CAAR Mumbai)

In the case of In re Fujitsu General (India) Private Limited (CAAR Mumbai), the Customs Authority for Advance Rulings (CAAR) examined the classification of air conditioner (AC) parts imported by Fujitsu General (India) Pvt. Ltd. The ruling clarified that if all components of an AC are imported together in semi-knocked down (SKD) form under a single invoice and presented for Customs clearance under one bill of entry, these components can be classified as a complete air conditioner under headings 84151010, 84158310,

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