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TMI BlogAir-conditioners, refrigerators and coolersX X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 appliances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torage; 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 manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps. 7. Compressors used in the manufacture 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. 8. Parts of refrigerating and air-conditioning appliances and machinery, all sorts, other than those specified in Sl. No. 4 above. Nil Explanation :- For the purposes of this notification, "Factory" means any premises, including the precincts thereof wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on but does not include a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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