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please explain

This query is : Resolved 
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(Querist)
12 December 2010 1. Refrigeration/Air conditioning system as a whole cannot be considered to be excisable goods.
Air conditioning units however would continue to remain dutiable as per central excise tariff.

what is air conditinong units and and air conditioning systems.

2. what is the meaning of pressure testing
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
13 December 2010 1. Refrigeration/ Air conditioning system is used in big plants , cold storage, mall etc. . This system is mix-up of various equipments and machinary, so as whole it cannot be considered as excisable goods.

2. Pressure testing is methodolgy , for testing various thing like pipe, cement , steel etc, by pressure.
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