Universal Commercial Corpn. vs Collector Of Customs on 9 July, 1993
5. The contention of the Revenue is that applicants are manufacturing some parts and they were also importing other parts and were clearing the same from their Trading Warehouse, therefore, applicants are supplying the Car Air Conditioner Kits to the manufacturer of cars. The Revenue relied upon the decision of the Tribunal in the case of Sanden Vikas (I) Ltd. v. Collector of Central Excise, New Delhi, and in the case of Universal Commercial Corpn. v. Collector of Customs, Delhi to submit that the Car Air conditioner Kits are complete Air conditioner.