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of <h1>Assembling Duty-Paid Air-Conditioner Parts in Cars Not Considered Manufacturing Under Central Excise Tariff No. 84.15.</h1> The circular addresses whether fitting duty-paid parts and components of an air-conditioner into a car constitutes the manufacture of a car air-conditioner. It clarifies that this activity, typically performed by auto garages, does not result in the creation of a new, distinct excisable commodity under Central Excise Tariff heading No. 84.15. The Board concludes that assembling these parts does not amount to manufacturing a car air-conditioner, as no separate commodity is produced. Thus, the activity remains outside the scope of manufacturing as defined for excise purposes.
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