TMI BlogAir-conditioners, refrigerators and coolersX X X X Extracts X X X X X X X X Extracts X X X X ..... 1986), from so much of the 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 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (22A) of section 10 of the Income-tax Act, 1961 (43 of 1961). (xiii) Any factory. (xiv) Electricity load despatch centres. (xv) Indian Naval Ships. 4. Parts of refrigerating machinery, listed below, required for use in a cold storage for storage and preservation of the food-stuffs specified in paragraph 3 of the Cold Storage Order, 1964, dated the 3rd September, 1964, namely :- Twenty-five per cent ad valorem . If - (i) the said parts are used in the said Cold Storage; and (i) cooling coils or evaporator. (ii) the proce-dure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or air-conditioning appliances or machinery in any of the following, namely :- Twenty-five per cent ad valorem . If - (i) the said parts are so used ; and (ii) the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. (a) Computer rooms. (b) Research and development laboratories. (c) Animal houses. (d) Telephone exchanges. (e) Broadcasting studios. (f) Trawlers. (g) Dams. (h) Mines and tunnels. (i) Thermal or hydel power stations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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