https://www.taxtmi.com/caselaws?id=261135 A car air-conditioning kit cleared without the automotive gas compressor remained classifiable under serial no. 8 of Notification No. 166/86-CE, because the notification separately treated compressors, complete air-conditioners, car air-conditioning kits, and parts. The Court noted that the kits and compressors were cleared through separate gate passes and at separate prices, showing distinct transactions. It held that Rule 2(a) and Section Note 4 to Section XVI of the Central Excise Tariff Act could not be imported to defeat the notification's plain scheme. The compressor was separately dutiable under serial no. 1, and the exemption classification for the kit was preserved. en-us Wed, 01 Jul 2015 00:00:00 +0530 Thu, 27 Aug 2015 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261135 A car air-conditioning kit cleared without the automotive gas compressor remained classifiable under serial no. 8 of Notification No. 166/86-CE, because the notification separately treated compressors, complete air-conditioners, car air-conditioning kits, and parts. The Court noted that the kits and compressors were cleared through separate gate passes and at separate prices, showing distinct transactions. It held that Rule 2(a) and Section Note 4 to Section XVI of the Central Excise Tariff Act could not be imported to defeat the notification's plain scheme. The compressor was separately dutiable under serial no. 1, and the exemption classification for the kit was preserved. Case-Laws Central Excise Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261135