Excisability of split air conditioner units: separate units are not parts and forfeit concessional duty eligibility under the concession. Separately cleared units of a split air conditioner (room/cooling unit and condensing unit) are not to be treated as parts for concessional central excise duty. Applying the Import Export Policy definition-where a part is an element of a sub assembly not normally useful by itself and not amenable to disassembly for maintenance-the circular concludes that such units are functional complete units and thus ineligible for the concessional rate under Notification No. 56/95.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excisability of split air conditioner units: separate units are not parts and forfeit concessional duty eligibility under the concession.
Separately cleared units of a split air conditioner (room/cooling unit and condensing unit) are not to be treated as parts for concessional central excise duty. Applying the Import Export Policy definition-where a part is an element of a sub assembly not normally useful by itself and not amenable to disassembly for maintenance-the circular concludes that such units are functional complete units and thus ineligible for the concessional rate under Notification No. 56/95.
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