https://www.taxtmi.com/caselaws?id=34702 Cooling coils and condensing coils used in air-conditioners were treated as essential parts of the refrigeration cycle and therefore eligible for exemption under Notification No. 22/2000-CE. The analysis notes that assembly or sub-assembly items can qualify as parts when they are necessary for completion of the appliance and have been so recognised in Board and Tribunal guidance. The duty demand was also held time-barred because the notice was issued beyond the normal limitation period, while the assessee had disclosed the exemption claim in declarations and classification lists. On those facts, the demand and order were unsustainable and relief followed. en-us Mon, 23 Feb 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34702 Cooling coils and condensing coils used in air-conditioners were treated as essential parts of the refrigeration cycle and therefore eligible for exemption under Notification No. 22/2000-CE. The analysis notes that assembly or sub-assembly items can qualify as parts when they are necessary for completion of the appliance and have been so recognised in Board and Tribunal guidance. The duty demand was also held time-barred because the notice was issued beyond the normal limitation period, while the assessee had disclosed the exemption claim in declarations and classification lists. On those facts, the demand and order were unsustainable and relief followed. Case-Laws Central Excise Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34702