https://www.taxtmi.com/caselaws?id=114524 The Tribunal held that individual sub assemblies like condensers, compressors, and evaporators cleared by the appellant do not constitute a car air-conditioner but should be classified as parts for a car air-conditioner. The Tribunal emphasized that additional equipment and alignment with the car's radiator are essential for the air-conditioning system to function, concluding that the cleared items do not amount to an air-conditioner in unassembled or CKD form. As a result, the appeal was successful, and the Commissioner's order was set aside. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114524 The Tribunal held that individual sub assemblies like condensers, compressors, and evaporators cleared by the appellant do not constitute a car air-conditioner but should be classified as parts for a car air-conditioner. The Tribunal emphasized that additional equipment and alignment with the car's radiator are essential for the air-conditioning system to function, concluding that the cleared items do not amount to an air-conditioner in unassembled or CKD form. As a result, the appeal was successful, and the Commissioner's order was set aside. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114524