| Date: |
12-07-1996
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| Notification No: |
Central Excise Circular No 231/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding excisability on Split Air-conditioners and units thereof
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|
Regarding excisability on Split Air-conditioners and units thereof
Circular
No. 231 dated 12th July 1996
A
doubt has been raised whether units of the split air-conditioner viz., cooling
or the room unit and the condensing unit when cleared separately would be
eligible for concessional rate of duty available to the parts and accessories of
split air-conditioner under Notification No. 56/95- dated 16.3.1995.
2.
The matter has been examined and it is felt that units and parts are not
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 purposes. In view of this
definition, units of split air -conditioner cannot be treated as parts.
3.
In the circumstances, it is hereby clarified that units of split
air-conditioner when cleared separately will not be eligible for concessional
rate of duty available to the parts of the air-conditioner under Notification
No. 56/95-dated 16.3.95.
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