Shanti Prime Publication Pvt. Ltd.
Classification of Goods—The question raised is about classification of "Roof Ventilators". These ventilators are powered by the wind to give effective ventilation for industries, warehouses etc. They function with the flow of wind. A little bit of wind will be enough for the turbo ventilator to rotate. The faster the wind, the faster the turbine will rotate and exhaust the heat, smoke, fumes, humidity etc. Appellant therefore submits that these roof ventilators are windmills and hence requested the Advance Ruling Authority to issue Ruling and clarification, holding that roof / wind turbine ventilators fall under Entry 234 in the I Schedule to the Notification No.1/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST. Authority for Advance Rulings Telangana held that:—In the present case the classification to be decided is for "Roof Ventilators". The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. 51 TUD 203 (AAR-TELANGANA)