Air conditioning and refrigerating compressors - Concessional duty if not interchangeable in motor vehicles, are eligible to concessional duty

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Interpretation of Notification No. 49/95-Cus. In the Budget 1995-96, Notification No. 49/95-Customs was issued which inter alia prescribed concessional rate of duty on goods of heading No. 84.14 of Customs Tariff Act. However, the earlier exemption available to parts of such refrigerating and air conditioning compressors of less than 7.5 HP which are not interchangeable for us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vehicles"; A doubt has been raised whether the benefit of Notification No. 49/95-Customs as amended by Notification No. 90/95-Customs is available in respect or parts of refrigerating and air conditioning compressors. It appears that the benefit of this notification is being denied on the ground that the entries (a) and (b) of S.No. (ii) above are two separa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X