Air-conditioners, refrigerators and coolers

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.... duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof. TABLE S. No. Description Rate Conditions (1) (2) (3) (4) 1. Refrigerators and other refrigerating appliances - (i) Water-coolers. Nil — (ii) Domestic refrigerators of capacity not exceeding 165 litres. Twenty-five per cent ad valorem. — (iii) Others Fifty per cent ad valorem. — 2. Evaporative type of coolers. Thirty per cent ad valorem. — 3. Air-conditioners and other air-conditioning appl....

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.... Cold Storage; and (i) cooling coils or evaporator. (ii) the proce-dure specified in Chapter X of the Central Excise Rules, 1944, is followed. (ii) compressor (iii) condenser (iv) thermostat (v) cooling unit (excluding the room unit of a split unit air-conditioner), and in the case of absorption types of refrigerators in which there is no compressor, heater including burners and baffles in kerosene operated absorption type refrigerator. (vi) starting relay controls (including expansion valves and solenoid valves) and pressure switches. (vii) overload protection/thermal relay. (viii) cabinet. 5. Parts of refrigerating appliances and machinery of the description specified in Sl. No. 4 above and required for use in the manu....