https://www.taxtmi.com/circulars?id=7224 Where components of compressors for refrigerating and air conditioning appliances and machinery are identifiable as specific parts of those compressors, they are classifiable under the tariff provision corresponding to Item 29A(3) and subject to the prescribed excise duty treatment; the Board endorsed the Tariff Conference view rejecting the audit contention that such parts are general purpose and outside that tariff coverage. en-us Fri, 24 Jan 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7224 Where components of compressors for refrigerating and air conditioning appliances and machinery are identifiable as specific parts of those compressors, they are classifiable under the tariff provision corresponding to Item 29A(3) and subject to the prescribed excise duty treatment; the Board endorsed the Tariff Conference view rejecting the audit contention that such parts are general purpose and outside that tariff coverage. Circulars Central Excise Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7224