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中央空调的身份错位 洪达电气有限公司(以下简称洪达公司)是外商独资企业,经营范围为:生产压缩机、冷凝机组,空调和冷冻机零部件、电动机;销售其产品并提供技术和售后服务。2001年11月28日,洪达公司向某直属海关下属隶属海关申请办理进口1套空调机组(10台屋顶机组)及配件。该隶属海关根据申请人提供的书面资料难以作出归类认定,但由于货物已到港,申请人急于施工安装后,为便于该批货物通关,被申请人同意先予办理免表,待空调设备进口安装,进行实物验核后再确定其归类。2001年12月21日,某隶属海关向当事人发放了进口空调的货物征免税证明。2002年2月19日,上述空调进口安装后,某隶
The identity of central air-conditioning dislocation Hongda Electric Co., Ltd. (hereinafter referred to Hongda company) is a wholly foreign-owned enterprises, business scope: the production of compressors, condensing units, air conditioners and freezers components, motors; sales of their products and provide technical and after-sales service. On November 28, 2001, Hongda Company applied to import a set of air-conditioner units (10 rooftop units) and accessories to a subordinate unit directly under the Customs. However, since the goods have arrived in Hong Kong, the claimant was anxious to carry out the construction and installation. In order to facilitate the clearance of the goods, the respondent agreed to deal with the exemption form first and wait for the air-conditioning equipment Import installation, physical examination and then determine its classification. December 21, 2001, a subordinate customs issued to the parties imported air-conditioning goods levied tax certificate. February 19, 2002, the installation of air conditioning imports, a Li