Classification of Evaporative type of Air Coolers and its parts

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..... and its parts. Representations have been received from the Trade for proper classification of evaporative type of coolers, under Heading 8479 since, these were being classified under Heading 8415 and their classification has not been given in Notification No-166/86-C.E., dated 1st March, 1986 or Notification No. 73/89-C.E., dated 1st March, 1989. 2. The matter has been examined. The Heading 8415 .....

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..... ing elements i.e. air-heating device (operated by hot water, steam or hot air-tubes or by electrical resistence etc.) and air humidifier (generally consisting of water sprayer) or an air de-humidifier, or a cold water coil or a refrigerator unit evaporator (either of which changes both the temperature, and by condensation the humidity of the air), or some other type of cooling element with a separ .....

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..... sifiable under heading 8479 as machines and mechanical applicances having individual functions not specified or included elsewhere in Chapter 84. It is also felt that component parts of evaporative type of coolers would also fall under the Heading 8479 unless such component parts are separately specified elsewhere. 6. In view of the similarity of Chapter 84 CETA with HSN, the position under CETA, .....

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