Air conditioning and refrigerating compressors - Concessional duty if not interchangeable in motor vehicles, are eligible to concessional duty

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....ion of Notification No. 49/95-Cus. In the Budget 1995-96, Notification No. 49/95-Customs was issued which inter alia prescribed concessional rate of duty on goods of heading No. 84.14 of Customs Tariff Act. However, the earlier exemption available to parts of such refrigerating and air conditioning compressors of less than 7.5 HP which are not interchangeable for use with motor vehicles was not....

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.... that the benefit of this notification is being denied on the ground that the entries (a) and (b) of S.No. (ii) above are two separate and mutually exclusive categories and are not be read together. The matter has been examined in consultation with the Ministry of Law. The intention of the above amendment was to deny benefit of concessional rate only to parts of such air-conditioning and refrig....