Cold chain facility - Definition / Legal Terminology - Income Tax

For the purposes of section 35AD(8)(b) of the Income tax Act 1961,- Cold chain facility means- a chain of facilities for storage or transportation of agricultural and forest produce, meat and meat products, poultry, marine and dairy products, products of horticulture, floriculture and apiculture and processed food items under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce;