Amendments to Notification No. 166/86-C.E. [Chapter 84] - 68/91 - Central Excise - Tariff

Amendments to Notification No. 166/86-C.E. [Chapter 84]

Notification No. 68/91-C.E.

Dated 25-7-1991

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 makes the following further amendments in 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, namely :-

In the said notification,-

(A) in the Table, -

(I) against S. No. 01, in column (4), for the letters, figures and words "Rs. 4,200 per compressor", the letters, figures and words "Rs. 6,000 per compressor" shall be substituted;

(II) against S. No. 03, for the entries in columns (3) and (4), the following entries shall be substituted, namely :-

(3)	(4)
"Air-conditioners including room air-conditioners (window type), split unit air-conditioners and package type air-conditioners,-
(a) of capacity not exceeding 1.5 tonnes.	Rs. 12,000 per air-conditioner
(b) of capacity exceeding 1.5 tonnes but not exceeding 3 tonnes.	Rs. 15,000 per air-conditioner
(c) of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes.	Rs. 33,000 per air-conditioner
(d) of capacity exceeding 7.5 tonnes but not exceeding 10 tonnes.	Rs. 70,000 per air-conditioner
(e) of capacity exceeding 10 tonnes but not exceeding 15 tonnes.	Rs. 74,000 per air-conditioner".

(III) against S. No. 06, for the entries in columns (3) and (4), the following entries shall be substituted, namely :-

	(3)			(4)
	"Refrigerators and other refrigerating appliances and machinery -
	(i) refrigerators, -
		(a)	of capacity not exceeding 100 litres	Rs. 500 per refrigerator
		(b)	of capacity exceed-ing 100 litres but not exceeding 165 litres	Rs. 1,500, per refrigerator
		(c)	of capacity exceed-ing 165 litres but not exceeding 310 litres	Rs. 3,500 re-frigerator
		(d)	of capacity exceed-ing 310 litres	Rs. 5,000 per refrigerator
	(ii) water coolers			Nil
	(iii) app-other refrigerating  liances and  machinery			Sixty per cent ad valorem

(B) the Explanation shall be numbered as "Explanation (1)" and after Explanation (1) as so numbered, the following Explanation shall be added, namely :-

"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 of parts which contains automotive gas compressor with or without magnetic clutch.".