https://www.taxtmi.com/circulars?id=5784 Separately cleared units of a split air conditioner (room/cooling unit and condensing unit) are not to be treated as parts for concessional central excise duty. Applying the Import Export Policy definition-where a part is an element of a sub assembly not normally useful by itself and not amenable to disassembly for maintenance-the circular concludes that such units are functional complete units and thus ineligible for the concessional rate under Notification No. 56/95. en-us Fri, 12 Jul 1996 00:00:00 +0530 Sat, 14 Mar 2009 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5784 Separately cleared units of a split air conditioner (room/cooling unit and condensing unit) are not to be treated as parts for concessional central excise duty. Applying the Import Export Policy definition-where a part is an element of a sub assembly not normally useful by itself and not amenable to disassembly for maintenance-the circular concludes that such units are functional complete units and thus ineligible for the concessional rate under Notification No. 56/95. Circulars Central Excise Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5784