https://www.taxtmi.com/caselaws?id=120268 An assembly cannot be classified as a complete air-conditioner where it lacks an essential component identified in the applicable departmental circular, including the capillary line. Goods must be assessed as presented at the time of clearance, and later aggregation of items cleared at different times cannot be used to treat them as a complete machine. An adjudication is also vitiated where it relies on facts and periods not covered by the relevant notices. On these grounds, the demand of duty and penalties based on misclassification were held unsustainable. en-us Thu, 03 Aug 2006 00:00:00 +0530 Wed, 18 Jul 2012 11:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120268 An assembly cannot be classified as a complete air-conditioner where it lacks an essential component identified in the applicable departmental circular, including the capillary line. Goods must be assessed as presented at the time of clearance, and later aggregation of items cleared at different times cannot be used to treat them as a complete machine. An adjudication is also vitiated where it relies on facts and periods not covered by the relevant notices. On these grounds, the demand of duty and penalties based on misclassification were held unsustainable. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120268