https://www.taxtmi.com/caselaws?id=258065 Exemption for parts of air-conditioning machines depends on whether the supplied kit contains the essential components needed to treat it as a complete air-conditioning machine in SKD or CKD condition. The note explains that where some components are manufactured in one factory and other items are imported and supplied separately from another trading premises, invoices and the absence of Cenvat credit can support classification as parts rather than complete machines. On the material described, the record supported a strong prima facie case for waiver of pre-deposit and stay of recovery. en-us Tue, 06 Jan 2015 00:00:00 +0530 Fri, 19 Jun 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258065 Exemption for parts of air-conditioning machines depends on whether the supplied kit contains the essential components needed to treat it as a complete air-conditioning machine in SKD or CKD condition. The note explains that where some components are manufactured in one factory and other items are imported and supplied separately from another trading premises, invoices and the absence of Cenvat credit can support classification as parts rather than complete machines. On the material described, the record supported a strong prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258065