COMPLETE KIT TO MAKE UP AIR CONDITIONING MACHINES FOR MOTOR VEHICLES. TO BE INSTALLED IN PASSENGER VEHICLES, EITHER PETROL OR DIESEL. KIT COMPRISES OF VARIOUS COMPONENTS INCLUDING AN AC UNIT, HVAC UNIT ASSEMBLY, CENTRAL BLOWER ASSEMBLY, COMPRESSOR, CONDENSER, ACTUATOR AND A HEATER UNIT.

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 8415: AIR-CONDITIONING MACHINES, COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED. GIR 2A HAS BEEN USED AS THE GOODS ARE UNASSEMBLED GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 841520: OF A KIND USED FOR PERSONS IN MOTOR VEHICLES. ALSO CLASSIFID IN ACCORDANCE WITH:- HSEN NOTES TO HEADING 8415