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Central Excise - Excisability on Split Air-conditioners and units thereof- Regarding.

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....3/94-CX.4 Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi Subject : Central Excise - Excisability on Split Air-conditioners and units there....

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Full Text of the Document

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....t one and the same thing. As per Import-Export Policy (para 7(28)) part is an element of sub-assembly or assembly not normally useful by itself and not amenable to further dis-assembly for maintenance....

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