Classification of car air-conditioning kit - if a kit and ...
Central Excise
July 3, 2015
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
View Source
