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2019 (10) TMI 798 - AUTHORITY FOR ADVANCE RULING, KARNATAKAClassification of goods - Air Handling Unit - Ventilation Unit - whether classifiable under 8414 80 90 or under 8445 90 00? - HELD THAT:- The Air Handling Unit is admittedly used in the Central Air conditioning System and has temperature control and definitely would fall under 8415 which relates to Air Conditioning machines, comprising of motor driven and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. The parts are covered under 8415 90 00 and hence there is a specific entry defining the “Parts of Air Conditioning machines, comprising of motor driven and elements for changing the temperature” and hence the Air Handling Units supplied by the applicant would squarely fall under the HSN 8415 90 00 and not under a general entry 8414 80 90. It is observed that the Ventilation Unit found to have a Pre-filter Section Fan section and Controls and does not have any temperature control. The Ventilation Unit can be supplied independently of the Air conditioning unit, and would consist of exhaust. The applicant states that the Air Ventilation Unit only has exhausting facility and removes the old air and fresh air is brought in from outside after filtration, The same involves fans and these fans blow the air out and creates a vacuum in the area and this vacuum is filled by the fresh air from a different source which passes through filters. Hence this allows Circulation of air and hence is an Air Circulator which is covered under HSN 8414 59 10 which deals with Fans which are air circulators. The Air handling units which are supplied by the applicant is classified under HSN 8415 90 00 - Air Ventilators which supplied by the applicant is classified under HSN 8414 59 10.
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