https://www.taxtmi.com/circulars?id=5725 Air-conditioners required and necessary for the manufacture or production of goods by export-oriented manufacturing units are to be treated as Capital Goods and allowed duty-free clearance under the relevant excise notification; the Customs clarification on this point is to be applied mutatis mutandis to excise practice and an earlier inconsistent Board letter is modified accordingly. en-us Fri, 17 Jan 1997 00:00:00 +0530 Fri, 13 Mar 2009 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5725 Air-conditioners required and necessary for the manufacture or production of goods by export-oriented manufacturing units are to be treated as Capital Goods and allowed duty-free clearance under the relevant excise notification; the Customs clarification on this point is to be applied mutatis mutandis to excise practice and an earlier inconsistent Board letter is modified accordingly. Circulars Central Excise Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5725