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<h1>Imported goods as complete bus air conditioner, not components, denied exemptions under notifications. Appeal dismissed.</h1> <h3>GLOBE ACTIVE TECHNOLOGIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> The Appellate Tribunal upheld the Commissioner's decision that imported goods constituted a complete air conditioner for a bus, not entitled to exemptions ... Classification The Appellate Tribunal upheld the Commissioner's decision that imported goods constituted a complete air conditioner for a bus, not entitled to exemptions under certain notifications. The appellant's claim that the goods were different components was rejected, as the items together had the essential character of an air conditioner. The appeal was dismissed.