https://www.taxtmi.com/caselaws?id=84192 Car air-conditioning kits containing the essential components of a cooling system, including compressor and blower, were treated as complete air-conditioners rather than exempt parts and accessories. The tariff classification turned on whether the supplied kit constituted a functioning air-conditioning system; the absence of a separate motor-driven fan did not prevent classification as a complete unit where the compressor could be driven by the car engine. The later explanation inserted into the notification was regarded as clarificatory and not retrospective in effect, but it did not change the result. The claimed exemption was therefore denied and the classification of the lower authorities was upheld. en-us Wed, 31 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84192 Car air-conditioning kits containing the essential components of a cooling system, including compressor and blower, were treated as complete air-conditioners rather than exempt parts and accessories. The tariff classification turned on whether the supplied kit constituted a functioning air-conditioning system; the absence of a separate motor-driven fan did not prevent classification as a complete unit where the compressor could be driven by the car engine. The later explanation inserted into the notification was regarded as clarificatory and not retrospective in effect, but it did not change the result. The claimed exemption was therefore denied and the classification of the lower authorities was upheld. Case-Laws Central Excise Wed, 31 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84192