Excise duty on Refrigeration System installed in the Cold Storage Plants - Representation by M.P. Cold storage and ice manufacturer's Association - Central Excise - F. No. 154/5/200-CX.4

F. No. 154/5/200-CX.4 Dated 11-1-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Excise duty on Refrigeration System installed in the Cold Storage Plants - Representation by M.P. Cold storage and ice manufacturer's Association. I am directed to refer to your letter No. CCU(JZ)TECH/19/ 2000/8175, dated 7-4-2000 on the above cited subject and to say that as per the Notification No. 6/2000-C.E., dated 1-3-2000 (Sl. No. 212), 17 specified equipment falling under sub-heading/heading No. 8414.30, 8414.99 or 84.28 intended to be used for the installation of the cold storage, cold room or refrigerated vehicles for preservation/storage/transport of agricultural produce are exempt from the whole of the duty of excise. However, the exemption does not cover complete refrigeration plant. The duty liability of the refrigeration plant that comes into existence at the site, as per Section 37B order dated 2-4-1998 would have to be decided on merits of each case by the jurisdictional excise authorities.