Effective duty on parts and accessories of refrigerating and air-conditioning appliances used in cold storage - 045/88 - Central Excise - Tariff

Effective duty on parts and accessories of refrigerating and air-conditioning appliances used in cold storage

Notification No. 45/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and accessories of refrigerating and airconditioning appliances falling under 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 15 per cent ad valorem.

Provided that such parts or accessories are used in the installation of refrigerating and airconditioning plant in a cold storage for storage and preservation of the foodstuff specified in paragraph 3 of the Cold Storage Order, 1964, dated the 3rd September, 1964, and the procedure set out in Chapter X of the said Rules is followed.