Supersedes Notification No. 166/86-C.E. to prescribe effective rates of duty on air-conditioners, refrigerators and certain other goods of Chapters 84, 85 and 90 - 53/93 - Central Excise - Tariff

Supersedes Notification No. 166/86-C.E. to prescribe effective rates of duty on air-conditioners, refrigerators and certain other goods of Chapters 84, 85 and 90

Notification No. 53/93-C.E.

Dated 28-2-1993

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 166/86-Central Excises, dated the 1st March, 1986, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading Nos. or sub-heading Nos., as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, 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 specified in the corresponding entry in column (4) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

TABLE

S. No.	Heading No. or sub-hea­ding No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	8414.10	(i) Gas compres­sors of the kind used in air-conditioners including room air-conditioners (win­dow type), split unit air-conditioners and package type air-conditioners of capacity not excee­ding 7.5 tonnes.	Rs. 5,500 per compressor
		(ii) Other gas compressors	30% ad valorem
		(iii) Gas compre­ssors used in the manufacture of water coolers	Nil	If such use is elsewhere than in the factory of production of the said com­pressors, the procedure spe­cified in Cha­pter X of Central Excises Rules, 1944, is followed.
2.	8414.91	Parts and acces­sories of goods cove­red by sub-heading No. 8414.10	30% ad valorem
3.	8415.00	Air-conditioners in­cluding room air-conditioners (win­dow type), split unit air-conditioners and package type air-conditioners, -
		(a) of capacity not exceeding 0.5 tonne.	Rs. 7,000 per air-conditioner
		(b) of capacity ex­ceeding 0.5 tonne but not exceeding 1.0 tonne.	Rs. 8,000 per air-conditioner
		(c) of capacity exceeding 1.0 tonne but not exceeding 1.5 tonnes.	Rs. 9,000 per air-conditioner
		(d) of capacity exceeding 1.5 tonnes but not exceeding 3.0 tonnes.	Rs. 14,000 per air-conditioner
		(e) of capacity exceeding 3.0 tonnes but not exceeding 7.5 tonnes.	Rs. 31,000 per air-conditioner
		(f) of capacity exceeding 7.5 tonnes but not exceeding 10.0 tonnes.	Rs. 65,000 per air-conditioner
		(g) of capacity ex­ceeding 10.0 tonnes but not exceeding 15.0 tonnes.	Rs. 70,000 per air-conditioner
4.	8415.00	Air-conditioners in­cluding room air-conditioners (win­dow type), split unit air-conditioners and package type air-conditioners, -	If,- (i) the said goods are re-quired for use in any hospital run by the Central Gover-nment, State Government or local autho-rity;
		(a) of capacity not exceeding 1.5 tonnes. (b) of capacity exceeding 1.5 tonnes but not exceeding 3.0 tonnes. (c) of capacity exceeding 3.0 tonnes but not exceeding 7.5 tonnes.	Rs. 4,800 per air-conditioner Rs. 6,000 per air-conditioner Rs. 9,000 per air-conditioner	(ii) the said goods are not resold within a period of 5 years from the date of installation; and (iii) the pro­cedure speci­fied in Chap­ter X of the Central Excise Rules, 1944, is followed.
5.	84.15, 84.18, 84.19, 8476.19, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91	Parts and accesseries of refrigerating and air-conditioning appliances and machinery, all sorts, other than the parts and accessories of car air-conditioner including car air-conditioner kit	30% ad valorem
6.	8418.00, 8419.00, 8476.11 or 8476.91	Refrigerators and other refrigerating appliances and machinery
		refrigerators,- (i)
		(a) of capacity not exceeding 100 litres	Rs. 400 per refrigerator
		(b) of capacity exceeding 100 litres, but not exceeding 165 litres	Rs. 1,200 per refrigerator
		(c) of capacity exceeding 165 litres, but not exceeding 310 litres	Rs. 2,500 per refrigerator
		(d) of capacity exceeding 310 litres	Rs. 3,500 per refrigerator
		(ii) water coolers	Nil
		(iii) other refrige-rating appliances and machinery	20% ad valorem
7.	8418.91, 84.18, 8481.10, 8536.10 or 9032.11	Parts of gas comp-ressors of a kind used in the manu-facture of water coolers and parts of water coolers	Nil	if, - (i) the said parts are used in the manu-facture of the said compre-ssors or water coolers; and
				(ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed
8.	84.15, 84.18, 84.19, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91	Parts and accesso­ries of car air-conditioner inclu­ding car air-condi­tioning kit	75% ad valorem
9.	8481.90	Foot valves of size upto 100 mms.	Nil	If the said foot-valves conform to ISI specification No. IS:10805-1986

Explanation (1). - For the purposes of this notification, the duty leviable on a split unit air-conditioner will be apportioned equally between the cooling or the room unit and condensing unit of such air-conditioner.

Explanation (2). - For the purposes of this notification, the term "car air-conditioner kit" or "car air-conditioning kit" shall exclude the kit or assembly or parts which contains automotive gas compressor with or without magnetic clutch.