Classification of Heat Exchanger

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..... ing 84.19 as a complete unit or as parts of machines to which they are attached falling under Heading 84.04 or Heading 85.03 according to use. 2. Heat Exchanger is an equipment to exchange heat using temerature differences forthepurpose of heating, cooling, vaporising, condensing of one stream of liquid by another. The material of construction of such heat exchangers has a wide range i.e. from m .....

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..... any of the heading of Chapter 84 or 85 (except 84.85 & 83.40) are to be clarified in their respective headings. 4. The Conference, therefore, decided that end use will not decide the classification of the Heat Exchangers, which are appropriately classifiable under Heading 84.19. 5. The Board agrees with the view of the Conference and accordingly clarifies that Heat Exchangers are correctly class .....

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