Excise treatment of fitted air conditioners: duty not chargeable again where kit components were cleared as air conditioners. Fitting duty paid air conditioning kits into cars does not amount to manufacture of an air conditioner and no further excise duty is payable where the kit was cleared as a car air conditioner. If separately sourced duty paid components are assembled and fitted (not cleared as a kit), such assembly may be treated as manufacture under the Rules of Interpretation and tariff notes, and should be addressed by fixing appropriate duty rates on components. Fitment does not create a new excisable commodity.
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.
Excise treatment of fitted air conditioners: duty not chargeable again where kit components were cleared as air conditioners.
Fitting duty paid air conditioning kits into cars does not amount to manufacture of an air conditioner and no further excise duty is payable where the kit was cleared as a car air conditioner. If separately sourced duty paid components are assembled and fitted (not cleared as a kit), such assembly may be treated as manufacture under the Rules of Interpretation and tariff notes, and should be addressed by fixing appropriate duty rates on components. Fitment does not create a new excisable commodity.
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