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

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.... 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 continued. On repre-sentation from industry, Notif....

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....nd 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 refrigerating compressors as are of less than 7.5 HP and which are also ....