Gas compressors, air conditioners, coolers etc.

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..... ent of India in the Ministry of Finance (Department of Revenue) No. 66/86-Central Excises, dated the 10th February, 1986, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act. 1985 (5 of 1986), specified in the corresponding entry in column .....

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..... cture of water coolers Nil If such use is elsewhere than in the factory of production of the said compressors, the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. 2. 8414.91 Parts and accessories of goods covered by sub-heading No. 8414.10 Sixty per cent ad valorem — 3. 8415.00 Air-conditioners including room air-conditioners (window type), split unit air- .....

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..... nes Rs. 5,000 per air-conditioner (c) of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes Rs. 7,500 per air-conditioner (ii) the said goods are not resold within a period of five years from the date of installation; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. 5. 8415.00 Evaporative type of coolers Thirty-five per cent ad valorem. .....

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