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2015 (7) TMI 96 - SC - Central ExciseClassification of car air-conditioning kit - Legal substantiality of the judgment and order of tribunal based on Apex court judgment in past - Matter refer to three judge bench for hearing - Whether the car air-conditioning kit is classifiable under item No. 3 or under Item No. 8 of the table to the said Notification No. 166/86-C.E., dated March 1, 1986? - Held that:- The Division Bench has quite categorically stated that if the air-conditioning kit does not contain automotive gas compressor with or without magnetic clutch, duty is paid as per item no.8 and if it contains the automotive gas compressor with or without magnetic clutch, it will not come under item no.8 In our view, the ratio laid down in the said decision cannot be found to be erroneous but as a matter of clarification, we say that if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no.8 and duty will be paid separately, but if there are two invoices for separate pricing, the air-conditioning kit would come under serial no.8 and the automotive gas compressor with or without magnetic clutch will be liable to duty separately. We may hasten to clarify that if there is a combined sale, which serial item it will fall, being not necessary in this case, we are not inclined to dwell upon the same. We have only clarified the two-Judge Bench decision in Sanden Vikas (India) Ltd. [2003 (3) TMI 97 - SUPREME COURT OF INDIA] to the above effect. Coming to the case at hand, it is the case of the appellant that the respondent-assessee has sold the kit and compressor separately and that position having been accepted by the tribunal, we do not find any error in the order passed by the authorities and the Tribunal. - Decided against the revenue.
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