Pee Aar Automotive Technologies Private Limited ., In re
Date: November 13, 2025
Subject Matter
Condenser Fans and Blowers Classified as Parts of Air-Conditioning Machines, Not Industrial Fans
Summary
The Authority for Advance Ruling (AAR) held that condenser fans and blowers manufactured by the applicant are classifiable under HSN 8415 90 as parts of air-conditioning machines, rejecting the applicant's claim for classification under HSN 8414 as i…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions…