Central Excise - Fitting of Air-conditioning parts in cars - Duty liability regarding

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....partment of Revenue) New Delhi Subject : Central Excise - Fitting of Air-conditioning parts in cars - Duty liability regarding. A doubt has arisen whether fitting of duty-paid air-conditioning parts/components on a car amounts to manufacture of air-conditioners under heading 84.15 of the Central Excise Tariff, and whether, after fitment of the air-conditioner, a new excisable commodity vi....

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....nditioner. There should be no question of charging duty again on car air-conditioner which in kit form has already paid duty. In other cases where duty paid components which have not been cleared in kit form are assembled and fitted on the car then conceptually an air-conditioner can be said to have been manufactured by virtue of rule 2(a) of the Rules of Interpretation and Note 4 to Section XVI o....