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Effective rates of specific duty on air-conditioners, compressors, refrigerators etc.

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..... Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in 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, namely: - In the said notification, for the Table, the foll .....

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..... ered by sub-heading No. 8414.10 Forty per cent ad valorem 03. 8415.00 Air-conditioners in­cluding room air-con­ditioners (window ty­pe), split unit air-conditioners and pac­kage type air-con­ditioners,- (a) of capacity not ex­ceeding 1.5 tonne Rs. 9,450 per air-conditioner (b) of capacity exceeding 1.5 tonnes but exceeding 3 tonnes. Rs. 12,600 per air-conditioner .....

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..... are not resold within a period of 5 years from the date of installation; and (c) of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes Rs. 7,900 per air-conditioner (iii) the proce­dure specified in Chapter X of the Central Ex­cise Rules, 1944 is followed. 05. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 Parts and accessories of refrigerating an .....

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..... ers and parts of water coolers. Nil If, - (i) the said parts are used in the ma­nufacture of the said compressors or the said water coolers; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. Explanation.-For the purposes of this notification, the duty leviable on a split unit air-condition .....

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