Classification of goods— In the instant case, the applicant is into manufacture of Bus Rooftop air conditioning systems which include Rooftop Unit, Compressor and installation kit. 

In addition the applicant undertakes installation and servicing of air conditioning systems as per the requirement of customers through dealer network. They specially cater to the needs of passenger buses and is not into the business of air conditioning systems for passenger car, commercial vehicles, house or office.

The applicant has sought advance ruling in respect of the following questions:

i. Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.

ii. Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.

iii. Classification of Rooftop unit, compressor and installation kit sold as mentioned below:

a. Rooftop unit alone

b. Rooftop unit and compressor

c. Compressor

d. Installation Kit

e. Compressor and installation kit

f. Rooftop unit and installation kit

g. Rooftop unit and compressor

 In the instant case, it is an admitted fact that the applicant supplies the air conditioning system, comprising of Rooftop unit, Compressor and Installation kit, as a single product for a consolidated price to a single customer, exclusively for buses. Thus the said air conditioning system for buses merits classification under heading 8415 20 10 as the same is specifically classified under the said heading.

Held that— 

a. The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10.

b. The Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit also merits classification under heading 8415 20 10.

c. The Rooftop unit or installation kit sold individually or in combinations thereof, as mentioned below, merit classification under heading 8415.90.00.

i. Rooftop unit alone

ii. Rooftop unit and compressor

iii. Installation Kit

iv. Compressor and installation kit

v. Rooftop unit and installation kit

vi. Rooftop unit and compressor

The compressor sold alone merits classification under tariff heading 84148011.