Machinery, plant or laboratory equipment falling under Heading No. 84.19 - 83/93 - Central Excise - Tariff

Machinery, plant or laboratory equipment falling under Heading No. 84.19

Notification No. 83/93-C.E.

Dated 23-4-1993

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts machinery, plant or laboratory equipment, for treatment of material by condensing or cooling and falling under heading No. 84.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of 15% ad valorem :

Provided that nothing contained in this notification shall apply to refrigerating and air-conditioning machinery and parts thereof.