NCS/ARS/CL/10153

You have applied for an Advanced Ruling for a Water-Cooling Tower MOD. VTP -1510/54/GR-OG machine as stated in your proforma invoice.

A Cooling Tower is a specialized heat ex-changer in which air and water are brought into direct contact with each other to reduce the water’s temperature. As this occurs, a small volume of water is evaporated, reducing the temperature of the water being circulated through the tower.

It is a device that rejects waste heat to the atmosphere through the cooling of a coolant stream, usually a water stream, to a lower temperature.

A water-cooling tower is used to cool water and is a huge heat ex-changer expelling heat from the building into the atmosphere, condensing it, and returning cooler water to the chiller. It is commonly used for cooling the circulating water used in oil refineries, petrochemicals, and other chemical plants, thermal power stations, nuclear power stations, and High Ventilating Air Conditioning (HVAC) systems for cooling buildings.

This machine comprises of Fill-type grid, Fill-type film, and Fill-type splash BT (Triangle Bar) and BR (Rectangle Bar). They will be transported in disassembled form for ease of conveyance which will be built into the Water-Cooling Tower.

1. The grid fill is the result of an extensive optimization of the lath width (a thin narrow strip of straight-grained wood of small length), the blockage area ratio, and the lath layout. The water droplets, splashing on a well-drained lath, break in a large number of very small droplets, inducing a large heat exchange surface. Blockage area ratio and lozenge layout (a shape with two acute and two obtuse angles, especially one with acute angles of 45) are the optimized compromise between the pressure drop and the probability of large droplets hitting the laths. 
2. The film filling comprises sheets of material that the water passes through. The fill pieces are assembled to create larger blocks which, in turn, are used to create various thicknesses and heights to fit the particular cooling tower for which they will be used. 
3. The splash fill is designed to stop the water and cause, as the name suggests, splashes. The film filling, on the other hand, comprises sheets of material that the water passes through. The fill pieces are assembled to create larger blocks which, in turn, are used to create various thicknesses and heights to fit the particular cooling tower for which they will be used. 

Tariff classification 

In line with the provisions of GIR 2a, the Water-Cooling Tower has been presented disassembled for ease of transportation given the bulkiness and size of its parts. 

The applicable tariff classification of the Water-Cooling Tower MOD. VTP -1510/54/GR-OG is 8419890000 - Machinery …, for the treatment of materials by a process involving a change of temperature such as heating… condensing or cooling, other than machinery or plant of a kind used for domestic purposes … at 10% rate of duty without VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

Legal framework and Justification

GIR 1 (terms of the heading)

GIR 3b (essential character of the machine as a composite unit); and 

GIR  6 (Classification at the subheading level.