Effective rates of specific duty on air-conditioners, compressors, refrigerators etc. - 075/89 - Central Excise - Tariff

Effective rates of specific duty on air-conditioners, compressors, refrigerators etc.

Notification No. 75/89-C.E.

Dated 1-3-1989

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 amendment 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, for the Table, the following table shall be substituted, namely:-

"TABLE

S. No.	Heading No. or sub-heading No.	Description of goods		Rate	Conditions
(1)	(2)	(3)		(4)	(5)
01.	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 tonne.	Rs. 4,200 per compressor
		(ii)	other gas compres­sors	Forty per cent 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 the Central Excise Rules, 1944 is followed.
02.	8414.91	Parts and accessories of goods covered by sub-heading No. 8414.10		Forty per cent ad valorem
03.	8415.00		Air-conditioners in­cluding room air-con­ditioners (window ty­pe), split unit air-conditioners and pac­kage type air-con­ditioners,-
		(a)	of capacity not ex­ceeding 1.5 tonne	Rs. 9,450 per air-conditioner
		(b)	of capacity exceeding 1.5 tonnes but exceeding 3 tonnes.	Rs. 12,600 per air-conditioner
		(c)	of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes	Rs. 21,000 per air-conditioner
		(d)	of capacity exceeding 7.5 tonnes but not exceeding 10 tonnes.	Rs. 42,000 per air-conditioner
		(e)	of capacity exceeding 10 tonnes but not exceeding 15 tonnes.	Rs. 44,000 per air-conditioner
04.	8415.00		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. 4,200 per air-conditioner	If, - (i) the said goods are re­quired for use in any hospital run by the Central Government State Gover­nment or local authority;
		(b)	of capacity exceeding 1.5 tonnes but exceeding 3 tonnes.	Rs. 5,250 per air-conditioner	(ii) the said goods are not resold within a period of 5 years from the date of installation; and
		(c)	of capacity exceeding 3 tonnes but not exceeding 7.5 tonnes	Rs. 7,900 per air-conditioner	(iii) the proce­dure specified in Chapter X of the Central Ex­cise Rules, 1944 is followed.
05.	84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91	Parts and accessories of refrigerating and air-condi­tioning appliances and machinery, all sorts		Forty per cent ad valorem
06.	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. 265/- per refrigerator
		(b)	of capacity exceeding 100 litres, but not exceeding 165 litres.	Rs. 975/- per refrigerator
		(c)	of capacity exceeding 165 litres but not exceeding 310 litres.	Rs. 2,520/- per refrigerator
		(d)	of capacity exceeding 310 litres.	Rs. 3,675/- per refrigerator
		(ii) water cooler		Nil
		(iii) other refrigerating appliances and machinery.		Sixty per cent ad valorem
07.	8414.91, 84.18, 8481.10, 8536.10 or 9032.11	Parts of gas compressors of a kind used in the manu­facture of water coolers and parts of water coolers.		Nil	If, - (i) the said parts are used in the ma­nufacture of the said compressors or the said 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.

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