Circular No. 121/32/95-Central Excise
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject:- Central Excise – Clarification of plastic grills used in air conditioners – Regarding
Certain doubts have been expressed regarding the appropriate classification of plastic grills used in air conditioners whether classifiable as an article of plastic under chapter 39 or as parts of air conditioner under Chapter 84.
2.The matter relating to classification of parts and accessories of refrigerating and air conditioning machinery and appliances had earlier been examined by the Board. The Board by issue of Circular No. 6/86-CX.4 dated 25.09.1986 has issued certain guidelines for determining the classification of various parts and accessories of refrigerating and air conditioning machinery and appliances to enable the field formations to eliminate divergence in the practice of assessments of these products.
3. The Board has examined the matter in dept. Plastic grills used in air conditioners are not merely decorative parts, although one of the functions of the said grill is to enhance the looks of the air conditioner. Grills have functional utility for deflecting the airflow in the desired direction. They are identifiable part of an air conditioner and therefore, are more appropriately classifiable under Chapter 84.15 of central Excise Tariff, 1985.
4. Field formations may be informed accordingly.
