&&The goods are an Air Conditioner Split-System, with heat pump, by Danby (model number DAS240BAHWDB). The system consists of two units, one outdoor and one indoor. The outdoor unit’s dimensions are 84.5 W x 70.2H x 36.3D (cm) and it weighs 62.0kgs. The indoor unit’s dimensions are 108.0W x 33.5H x 22.6D (cm) and it weighs 13.2kgs. It has a heating capacity of 25000 BTU’s and a cooling capacity of 24000BTU’s; an inverted compressor; a dehumidifier; a removable active carbon air filter; refrigerant piping; power plug; connection wiring; a remote control that includes a sleep mode/energy saver switch; and 4 fan speeds (cooling, heating, fan and dry). The unit’s exteriors are white and have a colour LED display (yellow/green).

&&Heading 84.15 of the Customs Tariff provides for “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. The Explanatory Notes to the heading direct that such machines “may be in the form of single units encompassing all the required elements” or may be “in the form of “split-systems” which operate when connected together (i.e., a condenser unit for external installation plus an evaporator unit for internal installation). These “split-systems” are ductless and utilize a separate evaporator for each area (e.g., each room) to be air conditioned”. These Notes further state:&&&&This heading covers, inter alia, reversible heat pumps designed, through a single system fitted with a valve for reversal of the cooling/heat cycle, to perform the dual function of heating and cooling premises. In the cooling cycle, the reversing valve directs the flow of hot, high pressure vapour to the outdoor coil where the heat released during condensation is fanned into the outdoor air and then compressed refrigerant flows into an indoor coil where it vaporizes and absorbs heat and cools the air that is driven around the premises by a fan. In the heating cycle, the shifting of the valve for reversal of the cooling/heat cycle causes the refrigerant flow to reverse so that the heat is released inside the premises.&&&&The Danby Air Conditioner Split-System with Heat Pump, model number DAS240BAHWDB, meets the terms of heading 84.15 and subheading 8415.10.&&