https://www.taxtmi.com/circulars?id=836 The amendment denies the concessional rate to compressor parts only where both conditions coexist: the part is below the prescribed power rating and is interchangeable for use with motor vehicles; the two criteria are conjunctive and must be read together, so parts meeting only one criterion remain eligible for the concessional rate. en-us Thu, 27 Jul 1995 00:00:00 +0530 Tue, 12 Aug 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=836 The amendment denies the concessional rate to compressor parts only where both conditions coexist: the part is below the prescribed power rating and is interchangeable for use with motor vehicles; the two criteria are conjunctive and must be read together, so parts meeting only one criterion remain eligible for the concessional rate. Circulars Customs Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=836