https://www.taxtmi.com/caselaws?id=117253 Clearance of air-conditioning components was examined against the test for treating them as complete air conditioners, and the invoices showed supply of parts such as fan motor with capacitor, outdoor condensing unit with sheet metal parts, and coil set with header. The departmental circular was applied to the effect that a clearance is not treated as a complete air conditioner unless all specified elements of the assembly are present. As the adjudicating authority had not recorded a specific finding that all six requisite elements were cleared, a prima facie case was made out for waiver of pre-deposit and stay of recovery pending appeal. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117253 Clearance of air-conditioning components was examined against the test for treating them as complete air conditioners, and the invoices showed supply of parts such as fan motor with capacitor, outdoor condensing unit with sheet metal parts, and coil set with header. The departmental circular was applied to the effect that a clearance is not treated as a complete air conditioner unless all specified elements of the assembly are present. As the adjudicating authority had not recorded a specific finding that all six requisite elements were cleared, a prima facie case was made out for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117253