https://www.taxtmi.com/caselaws?id=329310 The roof mounted package unit was treated as an air-conditioning machine under Heading 8415, while the electric control panel was separately classifiable under Heading 8537. Because both items were independently classifiable and were not shown to lose their separate identity merely by being designed to operate together in railway coaches, their values were not required to be clubbed for central excise assessment. The Tribunal also noted that the air-conditioning system came into existence only upon site assembly and that the control panel could not be treated as an integral part of the package unit. The demand and penalty were therefore unsustainable. en-us Wed, 18 May 2016 00:00:00 +0530 Tue, 28 Jun 2016 18:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329310 The roof mounted package unit was treated as an air-conditioning machine under Heading 8415, while the electric control panel was separately classifiable under Heading 8537. Because both items were independently classifiable and were not shown to lose their separate identity merely by being designed to operate together in railway coaches, their values were not required to be clubbed for central excise assessment. The Tribunal also noted that the air-conditioning system came into existence only upon site assembly and that the control panel could not be treated as an integral part of the package unit. The demand and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329310