https://www.taxtmi.com/caselaws?id=125720 Air conditioners used in a 100% EOU/STP software-development unit were treated as capital goods for Notification No. 1/95-C.E. on de-bonding because they were necessary to maintain controlled environmental conditions for production. Board Circular No. 289/5/97-CX clarified that air-conditioners required for manufacture or production by 100% EOU/EHTP/STP units could be so treated, and that the customs circular instructions applied mutatis mutandis to the notification. The record also noted that a similar view had already attained finality in another matter, and the department's challenge failed. en-us Fri, 12 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 15:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125720 Air conditioners used in a 100% EOU/STP software-development unit were treated as capital goods for Notification No. 1/95-C.E. on de-bonding because they were necessary to maintain controlled environmental conditions for production. Board Circular No. 289/5/97-CX clarified that air-conditioners required for manufacture or production by 100% EOU/EHTP/STP units could be so treated, and that the customs circular instructions applied mutatis mutandis to the notification. The record also noted that a similar view had already attained finality in another matter, and the department's challenge failed. Case-Laws Central Excise Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125720