https://www.taxtmi.com/caselaws?id=54420 Classification of goods as complete air-conditioners or as parts/sub-assemblies depended on whether the cleared CKD/SKD assembly contained the essential components identified in the Board's circular. The circular stated that if any essential component was absent, the assembly would not assume the character of a complete air-conditioning machine and would remain classifiable as parts. On the facts noted, the absence of capillary lines at clearance supported the applicants' classification claim, and the contrary view was found prima facie inconsistent with the circular. The applicants accordingly established a strong prima facie case, and waiver of pre-deposit of duty and penalties was granted pending the appeal. en-us Tue, 26 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54420 Classification of goods as complete air-conditioners or as parts/sub-assemblies depended on whether the cleared CKD/SKD assembly contained the essential components identified in the Board's circular. The circular stated that if any essential component was absent, the assembly would not assume the character of a complete air-conditioning machine and would remain classifiable as parts. On the facts noted, the absence of capillary lines at clearance supported the applicants' classification claim, and the contrary view was found prima facie inconsistent with the circular. The applicants accordingly established a strong prima facie case, and waiver of pre-deposit of duty and penalties was granted pending the appeal. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54420