Concessional duty eligibility for compressor parts hinges on both power rating and interchangeability with motor vehicles. The amendment denies the concessional rate to compressor parts only where both conditions coexist: the part is below the prescribed power rating and is interchangeable for use with motor vehicles; the two criteria are conjunctive and must be read together, so parts meeting only one criterion remain eligible for the concessional rate.
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.
Concessional duty eligibility for compressor parts hinges on both power rating and interchangeability with motor vehicles.
The amendment denies the concessional rate to compressor parts only where both conditions coexist: the part is below the prescribed power rating and is interchangeable for use with motor vehicles; the two criteria are conjunctive and must be read together, so parts meeting only one criterion remain eligible for the concessional rate.
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