2005 (4) TMI 215

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ose out of the order of the Commissioner of Central Excise, Vapi. In the impugned order the Commissioner confirmed Central Excise duty totally amounting to Rs. 1,80,95,730/- after deducting an amount of Rs. 9,29,921/- already paid by the appellant, imposed an equal amount of penalty under Section 11AC on the appellant-company and imposed penalties of Rs. 47,50,000/- each on the director and the au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Fan or blower for circulating the air (e) Compressor (f) Capillary The Board further clarified that if an assembly or a kit in CKD or SKD form does not have all the above components it will not be considered to have the essential characteristic of an air-conditioning machine and therefore should be classified as parts. It is argued that the Commissioner admits the fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X