Tag Archives: gas compressor

Car AC kits and gas compressor to be classified separately is sold seperately

By | November 30, 2015

Brief Facts of the case The respondent in the present appeal, is a manufacturer of car air-conditioning kits. It classified the said goods under Item No. 5 of Heading 8415 of the Schedule to the Central Excise Tariff Act, 1985 (for short, ‘the Act’) for the purpose of availing the benefit of exemption as given… Read More »