Fitting of duty paid parts and components of air-conditioners whether amounts to manufacture of a car air-conditioner

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Full Text of the Document

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....expressed as to whether fitting of duty paid parts and components of an air-conditioner in a car amounts to manufacture of a car-air-conditioner. It is observed that generally the auto garages are involved in this type of activity wherein they acquire from market individual parts and components of a car air-conditioner and fit the same in a car. The issue was earlier discussed in the Board's Circu....