Amends Notification No. 166/86 and 135/87 so as to prescribe effective rates of basic excise duty for car air-conditioners and its parts, compressors and to exempt specified foot valves.
Notification No. 75/90-C.E.
Dated 20-3-1990
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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be further amended in the manner specified in the corresponding entry in column (3) of the said Table.
THE TABLE
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S. No. |
Notification No. and date |
Amendment |
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(1) |
(2) |
(3) |
|
1. |
166/86-Central Excises, dated the 1st March, 1986. |
In the said notification, in the Table,-
(i) against S. No. 03, in column (4), for the entry "Rs. 9450 per air-conditioner", the entry "Rs. 10,000 per air-conditioner" shall be substituted; |
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(ii) against S. No. 05, in column (3), for the entry, the entry "Parts and accessories 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" shall be substituted; |
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(iii) against S. No. 06, in column (4), for the entry "Rs. 265/- per refrigerator", the entry "Rs. 300/- per refrigerator", for the entry "Rs. 975/- per refrigerator", the entry "Rs. 1100/- per refrigerator", for the entry "Rs. 2520/- per refrigerator", the entry "Rs. 2800/- per refrigerator", and for the entry "Rs. 3675/- per refrigerator", the entry "Rs. 4200/- per refrigerator", shall be substituted. |
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(iv) after S. No. 07 and entries relating thereto, following S. Nos. and entries shall be inserted, namely:- |
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(1) |
(2) |
(3) |
(4) |
(5) |
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"08. |
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. |
Sixty-five per cent. ad valorem |
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09. |
8481.80 |
Foot valves of the size upto 100mm |
Nil |
If the said foot valves conform to ISI specifications No. IS:10805-1986.". |
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2. |
135/87-Central Excises, dated the 8th May, 1987. |
In the said notification, for the words and figures "Rs. 2,625 per compressor", the words and figures "Rs. 3,000 per compressor" shall be substituted. |
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