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1. 100% EOU - the goods supplied by the appellant against the CT-3 certificates are ducts customized for the Air Conditioning System, hence, they can be considered as part...

2. Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or...

3. Imported compressors for car air conditioning systems classified under CTH 8414 8011 as gas compressors for air conditioning equipment, not CTH 8415 9000 as parts of air...

4. Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this...

5. Erection, Installation and Commissioning Service - installation of HVAC systems (air conditioning systems) - demand under ECIS which pertains to the period prior to...

6. Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air...

7. This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver...

8. The Appellate Authority for Advance Ruling in Gujarat addressed the issue of Input Tax Credit (ITC) admissibility for air conditioning, cooling, and ventilation systems...

9. Central Government Notifies All Industry Rates (AIRs) Drawback to be effective from 15.11.2016 - Notification

10. Charging of duty on accessories – Prima facie there was no merit in the submission that air heating system emerges only at the site as the nomenclature, ‘Air-Heating...

11. Classification of goods proposed to be imported - Fuel Cell System to be used in manufacturing of Hydrogen Fuel Cells Vehicles - the Fuel Cell System which is made up of...

12. Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings,...

13. Classification of goods - Condensing Unit of Air-conditioning Machines - Words and Phrases - Valuation - Import policy - the components which were required for...

14. Valuation - Rule 4 - includibility/ non includibility of the expenses on advertising and sales promotion etc. - loading of 12.5% is not sustainable in terms of Rule 4...

15. Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified...