Central Excise - Item No. 29A - Classification of parts of components of Compressors for Refrigerating and Air-conditioning Appliances and Machinery, All sorts - Reg.

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....o. 2/86 Dated 24-1-1986 [From F. No. 145/4/85-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Item No. 29A - Classification of parts of components of Compressors for Refrigerating and Air-conditioning Appliances and Machinery, All sorts - Reg. A question has been raised as to whether components of ....

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....rence was of the view that parts of compressors of refrigerating and air-conditioning appliances and machinery would appropriately be covered under Item 29A(3) as these are specific and identifiable parts of compressors. In this context, attention was also drawn to T.A. No. 14/82, dated 19-4-1982 issued by the Board under which it was viewed that the parts which are identifiable as specific parts ....