https://www.taxtmi.com/caselaws?id=106846 Sub-assemblies will be treated as parts of air-conditioning machines, not complete air-conditioners, where they do not possess the essential character of a complete machine. The applicable test is whether the goods contain the essential components of an air-conditioning system; an assembly or kit missing identified components such as heater, blower and duct assemblies remains classifiable as parts. On that basis, the sub-assemblies cleared by the assessee qualified for exemption under Notification No. 6/2000-C.E., and the contrary view denying exemption was not sustainable. en-us Wed, 11 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106846 Sub-assemblies will be treated as parts of air-conditioning machines, not complete air-conditioners, where they do not possess the essential character of a complete machine. The applicable test is whether the goods contain the essential components of an air-conditioning system; an assembly or kit missing identified components such as heater, blower and duct assemblies remains classifiable as parts. On that basis, the sub-assemblies cleared by the assessee qualified for exemption under Notification No. 6/2000-C.E., and the contrary view denying exemption was not sustainable. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106846