Exemption to refrigerators, refrigerating appliances and coolers - 74/87 - Central Excise - Tariff

Exemption to refrigerators, refrigerating appliances and coolers

Notification No. 74/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government 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 Table annexed to the said notification, for Serial No. 7 and the entries relating thereto, the following serial No. and entries shall be substituted, namely :-

1.	2.	3.		4.	5.
"7.	8418.00 8419.00 8476.11 8476.91	Refrigerators and other refrigerating appliances and machinery -
		(i) refrigerators,-
		(a)	of capacity not exceeding 100 litres.	Rs. 250/- per refrigerator	-
		(b)	of capacity exceeding 100 litres, but not exceeding 165 litres.	Rs. 925/- per refrigerator	-
		(c)	of capacity exceeding 165 litres but not excee­ding 310 litres.	Rs. 2,400/- per refrigerator.	-
		(d)	of capacity exceeding 310 litres.	Rs. 3,500/- per refrigerator.	-
		(ii)	Water coolers.	Nil	-
		(iii)	other refrigerating appliances and machinery	Sixty per cent ad valorem.	-"