https://www.taxtmi.com/caselaws?id=119954 Loose clearances of air-conditioning system parts for fitment in motor vehicles could not be treated as complete air-conditioning machines under Rule 2(a) and Note 4 to Section XVI because the compressor, the essential component, was not manufactured by the assessee and no independent machine came into existence at its premises or the buyer's premises. Nomenclature in purchase orders and documents did not change the true character of the goods. The exemption for parts therefore remained available, and once the duty demand failed, the associated penalty and interest could not survive. en-us Wed, 30 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119954 Loose clearances of air-conditioning system parts for fitment in motor vehicles could not be treated as complete air-conditioning machines under Rule 2(a) and Note 4 to Section XVI because the compressor, the essential component, was not manufactured by the assessee and no independent machine came into existence at its premises or the buyer's premises. Nomenclature in purchase orders and documents did not change the true character of the goods. The exemption for parts therefore remained available, and once the duty demand failed, the associated penalty and interest could not survive. Case-Laws Central Excise Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119954