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Classification of car air-conditioning kit - 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. - SC

Central Excise - Classification of car air-conditioning kit - 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, bu .....

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