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of <h1>Separate Split AC Units Not Eligible for Concessional Duty Under Notification No. 56/95, CBEC Clarifies.</h1> The circular from the Central Board of Excise & Customs addresses the excisability of split air-conditioner units. It clarifies that when components such as the cooling or room unit and the condensing unit are cleared separately, they do not qualify for the concessional duty rate applicable to parts and accessories under Notification No. 56/95 dated 16.3.1995. The distinction is based on the definition that parts are elements of sub-assemblies not useful by themselves, whereas units are not considered parts. Therefore, these units are not eligible for the concessional duty rate.
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