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Supersedes Notification No. 166/86-C.E. to prescribe effective rates of duty on air-conditioners, refrigerators and certain other goods of Chapters 84, 85 and 90

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..... ods of Chapters 84, 85 and 90 Notification No. 53/93-C.E. Dated 28-2-1993 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 166/86-Central Excises, dated the 1st March, 1986, the Central Government, bei .....

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..... 1. 8414.10 (i) Gas compres­sors of the kind used in air-conditioners including room air-conditioners (win­dow type), split unit air-conditioners and package type air-conditioners of capacity not excee­ding 7.5 tonnes. Rs. 5,500 per compressor (ii) Other gas compressors 30% ad valorem (iii) Gas compre­ssors used in the manufacture of water coolers Nil If such use is elsewh .....

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..... capacity exceeding 3.0 tonnes but not exceeding 7.5 tonnes. Rs. 31,000 per air-conditioner (f) of capacity exceeding 7.5 tonnes but not exceeding 10.0 tonnes. Rs. 65,000 per air-conditioner (g) of capacity ex­ceeding 10.0 tonnes but not exceeding 15.0 tonnes. Rs. 70,000 per air-conditioner 4. 8415.00 Air-conditioners in­cluding room air-conditioners (win­dow type), split unit a .....

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..... nditioning appliances and machinery, all sorts, other than the parts and accessories of car air-conditioner including car air-conditioner kit 30% ad valorem 6. 8418.00, 8419.00, 8476.11 or 8476.91 Refrigerators and other refrigerating appliances and machinery refrigerators,- (i) (a) of capacity not exceeding 100 litres Rs. 400 per refrigerator (b) of capacity exceeding 100 litres, bu .....

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..... d accesso­ries of car air-conditioner inclu­ding car air-condi­tioning kit 75% ad valorem 9. 8481.90 Foot valves of size upto 100 mms. Nil If the said foot-valves conform to ISI specification No. IS:10805-1986 Explanation (1). - For the purposes of this notification, the duty leviable on a split unit air-conditioner will be apportioned equally between the cooling or the room uni .....

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