Classification of car air-conditioning kit - if a kit and ...
Car Air-Conditioning Kit Classification Depends on Invoicing Method: Single or Separate Invoices Affect Duty Requirements.
July 3, 2015
Case Laws Central Excise SC
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
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