A HEAT EXCHANGE UNIT IN THE FORM OF A CONDENSER USED IN A MOBILE AIR CONDITIONING SYSTEM. THE CONDENSER RELEASES THE HEAT WHICH THE REFRIGERANT ABSORBED WHILE IT WAS FLOWING THROUGH THE EVAPORATOR. THE REFRIGERANT ENTERS THE CONDENSER AS A HIGH-PRESSURE VAPOR BUT AS IT FLOWS THROUGH THE CONDENSER AND COOLS, IT TURNS BACK INTO A COOLER HIGH-PRESSURE LIQUID.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8419 - MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841950 - HEAT-EXCHANGE UNITS TARIC CODE 8419500090 - OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 2(a) TO SECTION XVI PARTS HEADING 8415 HARMONISED SYSTEM EXPLANATORY NOTE HARMONISED SYSTEM EXPLANATORY NOTE 8419 (B) (2) SIMILAR