Complete air-conditioner classification depends on all specified components being present; matter remanded for fresh factual determination.

An assembly is treated as a complete air-conditioner for special excise duty only if it contains all components specified in the Board circular dated 25.09.2002, namely the evaporator coil, condenser coil, motor, fan or blower, compressor, and capillary line or expansion valve. The Tribunal noted that the appellant's chart suggested the absence of one or more required components, but the adjudicating authority had not examined that factual position or recorded a finding on whether all six components were present. The impugned order was set aside and the matter remanded for fresh adjudication limited to that question; if any required component was absent, the goods would be treated as parts, not complete air-conditioners liable to special excise duty.

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Issues: Whether the goods cleared by the appellant were complete air-conditioners having the essential characteristics prescribed in the Board circular, or merely parts of air-conditioners not liable to special excise duty.

Analysis: The dispute was governed by the Board circular dated 25.09.2002, which treated an assembly as a complete air-conditioner only if it contained all the specified components, namely the evaporator coil, condenser coil, motor, fan or blower, compressor, and capillary line or expansion valve. The Tribunal noted that the appellant's chart showed absence of one or more of these components in the cleared assemblies, but the adjudicating authority had not examined this factual aspect or recorded a finding on whether all six components were present.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication on the limited question whether the assemblies contained all the components specified in the Board circular; if any required component was absent, the goods would be treated as parts and not as complete air-conditioners liable to special excise duty.

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