Saturday, 28 November 2015

Car AC kits and gas compressor to be classified separately if both aren't sold as single unit

Central Excise : Where 'Car AC kits' and 'gas compressors' are sold separately by different invoice or by separate pricing, then, Kit would be covered by Entry 8 and compressor would be charged as per Entry 1 of Notification No. 166/86-C.E

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