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2009 (2) TMI 165 - CESTAT, AHMEDABADParts of Air conditioner – classification - cooling coils and condensing coils of air-conditioners - Notification No. 22/2000-CE dated 6-3-2000 - Board Circular No. 666/57/2000-CX., dated 25-9-2002 – held that - components which are required for completion of one refrigeration cycle have to be considered as essential parts - coil and condensing coil are parts of an A.C - demand is clearly hit by bar of limitation inasmuch as the notice were issued after a normal period - The appellants have been filing declaration and classification list indicating availment of exemption Notification in respect of the above parts. As such, we are of the view that demand is hit by bar of limitation
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