https://www.taxtmi.com/circulars?id=6924 Fitting duty paid air conditioning kits into cars does not amount to manufacture of an air conditioner and no further excise duty is payable where the kit was cleared as a car air conditioner. If separately sourced duty paid components are assembled and fitted (not cleared as a kit), such assembly may be treated as manufacture under the Rules of Interpretation and tariff notes, and should be addressed by fixing appropriate duty rates on components. Fitment does not create a new excisable commodity. en-us Wed, 28 Sep 1988 00:00:00 +0530 Wed, 08 Jul 2009 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6924 Fitting duty paid air conditioning kits into cars does not amount to manufacture of an air conditioner and no further excise duty is payable where the kit was cleared as a car air conditioner. If separately sourced duty paid components are assembled and fitted (not cleared as a kit), such assembly may be treated as manufacture under the Rules of Interpretation and tariff notes, and should be addressed by fixing appropriate duty rates on components. Fitment does not create a new excisable commodity. Circulars Central Excise Wed, 28 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6924