https://www.taxtmi.com/caselaws?id=415813 The tribunal allowed the appeals by remanding the matter to the adjudicating authority for a fresh decision. It was determined that the goods cleared did not possess all essential characteristics of a complete air conditioner as per the board circular, making them parts not liable for special excise duty. The authority was directed to reconsider within three months whether the cleared goods contained all components specified in the circular. If any components were absent, the goods would be considered parts of air conditioners, exempt from special excise duty. en-us Mon, 13 Dec 2021 00:00:00 +0530 Fri, 20 Feb 2026 17:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415813 The tribunal allowed the appeals by remanding the matter to the adjudicating authority for a fresh decision. It was determined that the goods cleared did not possess all essential characteristics of a complete air conditioner as per the board circular, making them parts not liable for special excise duty. The authority was directed to reconsider within three months whether the cleared goods contained all components specified in the circular. If any components were absent, the goods would be considered parts of air conditioners, exempt from special excise duty. Case-Laws Central Excise Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415813