Concessional rate of duty to parts of refrigerating appliances and machinery and compressors required for refrigerated vans and wagons - 072/89 - Central Excise - Tariff

Concessional rate of duty to parts of refrigerating appliances and machinery and compressors required for refrigerated vans and wagons

Notification No. 72/89-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 exempts parts of refrigerating appliances and machinery falling under heading or sub-heading Nos. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 or 9032.91 and compressors falling under heading No. 84.14 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 fifteen per cent ad valorem;

Provided that the Collector of Central Excise is satisfied that the aforesaid goods are required for use in the manufacture of refrigerated vans, including wagons, for transport of perishables, food or dairy products;

Provided further that the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed.