https://www.taxtmi.com/caselaws?id=415813 An assembly is treated as a complete air-conditioner for special excise duty only if it contains all components specified in the Board circular dated 25.09.2002, namely the evaporator coil, condenser coil, motor, fan or blower, compressor, and capillary line or expansion valve. The Tribunal noted that the appellant's chart suggested the absence of one or more required components, but the adjudicating authority had not examined that factual position or recorded a finding on whether all six components were present. The impugned order was set aside and the matter remanded for fresh adjudication limited to that question; if any required component was absent, the goods would be treated as parts, not complete air-conditioners liable to special excise duty. en-us Mon, 13 Dec 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415813 An assembly is treated as a complete air-conditioner for special excise duty only if it contains all components specified in the Board circular dated 25.09.2002, namely the evaporator coil, condenser coil, motor, fan or blower, compressor, and capillary line or expansion valve. The Tribunal noted that the appellant's chart suggested the absence of one or more required components, but the adjudicating authority had not examined that factual position or recorded a finding on whether all six components were present. The impugned order was set aside and the matter remanded for fresh adjudication limited to that question; if any required component was absent, the goods would be treated as parts, not complete air-conditioners liable to special excise duty. Case-Laws Central Excise Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415813