Fitting of duty paid parts and components of air-conditioners whether amounts to manufacture of a car air-conditioner

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..... Doubts have been expressed as to whether fitting of duty paid parts and components of an air-conditioner in a car amounts to manufacture of a car-air-conditioner. It is observed that generally the auto garages are involved in this type of activity wherein they acquire from market individual parts and components of a car air-conditioner and fit the same in a car. The issue was earlier discussed in .....

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..... . Though by virtue of such fitments an ordinary car is converted into an air-conditioned car, but at no point of time a car-conditioner as a separate and distinct commodity comes into existence. It is thus clarified that the activity of acquiring duty paid parts and components of a car air-conditioner from the market and fitting the same at appropriate positions in a car does not result into manuf .....

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