Refrigerating and air-conditioning appliances and Parts and accessories - Central Excise - 145/6/86-CX. 4

Refrigerating and air-conditioning appliances and Parts and accessories F. No. 145/6/86-CX. 4 Dated 5-5-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi It has been brought to the Board's notice that in some Collectorates all parts and accessories of refrigerating and air conditioning appliances and machineries, irrespective of the heading or sub-heading under which they fall is being charged to duty at the rate of 60% ad valorem under S. No. 6 of the Notification No. 166/86-C.E., dated 1-3-1986. It is hereby clarified that the rate of duty prescribed against S. No. 6 of the said notification would apply only to those parts and accessories of the refrigerating and air conditioning appliances and machineries which are classifiable under Heading/sub-heading Nos. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 of 9032.91 or the Schedule to the Central Excise Tariff Act, 1985.