AAR: ‘Fan Coil Unit’, to control temperature of place, classifiable as Air conditioning machines part, not as Refrigerator/Freezer

Maharashtra AAR holds that ‘Fan Coil Unit’ (FCU), consisting of fan motor, heat exchanger and PCB, is classifiable under Tariff Sub Heading 84159000 as parts of Air conditioning machines of Heading 8515; Rejects applicant’s plea that said goods are classifiable under HSN 8418 as “Refrigerators and Freezers” as FCU is used to freeze the water supplied through pumps to cool the area where machine is installed; Observes that FCU is a simple device consisting ...